Daly City City Council
February 9, 2026

Building Information
Self- PERS Pension
Maintenance Services Insurance Contributions UAL Total
$4,734,038 $5,754,412 $25,051,380 $10,345,074 $3,237,082 $56,282,816 24,761 221,538
47,958 225,308
1,300 236 1,831,993
4,783,296 5,754,648 25,076,141 10,345,074 3,237,082 58,561,655 378,343 378,343
35,817
132,467 2,127,105 27,303,124
16,490 46,614 63,104
1,795,663 1,795,663
148,957 3,969,382 378,343 29,576,051
(104,082) (2,869,627) (16,737,906)
44,875 1,099,755 378,343 12,838,145
4,828,171 6,854,403 25,454,484 10,345,074 3,237,082 71,399,800 180,676 50,969 328,933
105,427 174,490 33,201 251,067 740,643
50,687 31,807 6,872 110,720
33,371
2,753,216 2,753,216
471,155
296,871 296,871
156,114 503,168 2,793,289 251,067 4,405,976
468,783 320,008 320,403 1,486,522
8,252,784 8,252,784
1,193,679 336,678 2,173,106
1,568,197
598,257 598,257
1,662,462 1,254,943 8,573,187 14,078,866
1,818,576 1,758,111 11,366,476 251,067 18,484,842
196,468 55,414 357,672
44,875 204,627 378,343 9,903,665
2,948,928 4,887,220 13,709,665 10,094,007 3,237,082 42,982,554 $2,993,803 $5,091,847 $14,088,008 $10,094,007 $3,237,082 $52,886,219 109

CITY OF DALY CITY

INTERNAL SERVICE FUNDS

COMBINING STATEMENT OF REVENUES, EXPENSES AND

CHANGES IN FUND NET POSITION
FOR THE YEAR ENDED JUNE 30, 2025
Motor Central Building
Vehicles Services PBX Maintenance

OPERATING REVENUES
Charges to City departments $7,459,064 $249,065 $315,828 $6,507,562 Lease revenue 9,270
Other revenues 694,662 1,809
Total Operating Revenues 8,153,726 249,065 315,828 6,518,641

OPERATING EXPENSES
Salaries and benefits 1,222,904 79,746 3,630,599
Services and supplies 2,030,276 171,950 58,500 1,734,661 Utilities 30,084 376 102,866 361,778
Insurance 1,325,071 502 15,935
Claims and settlements
Depreciation 1,717,815 28,550 7,073
Other charges 37,740 6,083 6,645
Total Operating Expenses 6,363,890 258,657 189,916 5,756,691 Operating Income (Loss) 1,789,836 (9,592) 125,912 761,950

NONOPERATING REVENUES (EXPENSES)
Interest income 291,752 17,855 24,799 216,384
Gain on sale of capital assets 182,336
Loss on sale of capital assets (74,074)
Interest expense (77,748)
Grant reimbursement
Total Nonoperating Revenues (Expenses) 322,266 17,855 24,799 216,384 Income (Loss) Before Transfers 2,112,102 8,263 150,711 978,334 Transfers in 76,642 26,564
Transfers out (493,381) (15,624) (7,259) (391,112)
Net Transfers (416,739) 10,940 (7,259) (391,112)
Change in Net Position 1,695,363 19,203 143,452 587,222 BEGINNING NET POSITION (DEFICITS) 14,861,723 181,692 480,039 2,406,581 ENDING NET POSITION (DEFICITS) $16,557,086 $200,895 $623,491 $2,993,803 110

Information Self- PERS Pension
Services Insurance Contributions UAL Total
$4,067,108 $9,220,042 $27,818,669
9,270
387,430 99,531 1,183,432
4,454,538 9,319,573 29,011,371
2,036,884 642,700 7,612,833
2,449,552 363,943 6,808,882
71,228 1,037 567,369
632 4,329,179 5,671,319
3,211,264 3,211,264
175,525 1,928,963
529,838 52,897 633,203
5,263,659 8,601,020 26,433,833
(809,121) 718,553 2,577,538
291,282 1,057,938 $152,547 2,052,557
304,979 487,315
(74,074)
(5,465) (83,213)
74,088 74,088
590,796 1,132,026 152,547 2,456,673
(218,325) 1,850,579 152,547 5,034,211
21,130 124,336
(208,520) (131,417) (1,247,313)
(187,390) (131,417) (1,122,977)
(405,715) 1,719,162 152,547 3,911,234
5,497,562 12,368,846 $10,094,007 3,084,535 48,974,985
$5,091,847 $14,088,008 $10,094,007 $3,237,082 $52,886,219 111

CITY OF DALY CITY

INTERNAL SERVICE FUNDS

COMBINING STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED JUNE 30, 2025
Motor Central Building
Vehicles
Services PBX Maintenance

CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers $8,042,908 $249,065 $315,828 $6,518,741 Payments to suppliers (3,386,296) (202,891) (161,446) (2,110,287) Payments to employees (1,533,868) (93,024) (3,737,767)
Claims paid
Cash Flows from (used for) Operating Activities 3,122,744 (46,850) 154,382 670,687

CASH FLOWS FROM NONCAPITAL

FINANCING ACTIVITIES
Intergovernmental
Interfund receipts 76,642 26,564
Interfund payments (493,381) (15,624) (7,259) (391,112) Cash Flows from (used for) Noncapital
Financing Activities (416,739) 10,940 (7,259) (391,112)

CASH FLOWS FROM CAPITAL AND RELATED

FINANCING ACTIVITIES
Acquisition of capital assets (3,021,626)
Proceeds from sale of capital assets 182,335
Principal paid on subscription liabilities
Interest paid on subscription liabilities
Principal paid on capital deb
t (456,191)
Interest paid on capital debt (85,013)
Cash Flows from (used for) Capital and Related
Financing Activities (3,380,495)

CASH FLOWS FROM INVESTING ACTIVITIES
Interest income (expense) 291,752 17,855 24,799 216,384 Net Cash Flows (382,738) (18,055) 171,922 495,959
Cash and investments at beginning of period 6,555,807 381,872 452,022 4,238,079 Cash and investments at end of period $6,173,069 $363,817 $623,944 $4,734,038 Reconciliation of operating income (loss) to net cash flows from operating activities:

Operating income (loss) $1,789,836 ($9,592) $125,912 $761,950 Adjustments to reconcile operating income (loss) to net cash flows from operating activities:

Depreciation 1,717,815 28,550 7,073
Change in assets and liabilities:

Receivables, net (110,818) 100
Inventories 11,163 (8,443)
Prepaids 184
Accounts payable 25,712 (23,980) (80) 16,991
Accrued claims payable
Accrued payroll 4,806 73 14,356
Compensated absences (273,049) (17,393)
OPEB related items (42,721) (13,351) (104,131)
Cash Flows from (used for) Operating Activities $3,122,744 ($46,850) $154,382 $670,687

NONCASH TRANSACTIONS
Retirement of capital assets ($74,074)
Retirement of subscription liabilit
y
112

Information Self- PERS Pension
Services Insurance Contributions UAL Total
$4,454,538 $9,360,860 $313,356 $29,255,296
(3,063,667) (4,774,713) (13,699,300)
(2,020,952) (557,685) (7,943,296)
(2,989,264) (2,989,264)
(630,081) 1,039,198 313,356 4,623,436
74,088 74,088
21,130 124,336
(208,520) (131,417) (1,247,313)
(187,390) (57,329) (1,048,889)
(3,021,626)
304,979 487,314
(295,514) (295,514)
(14,930) (14,930)
(456,191)
(85,013)
(5,465) (3,385,960)
291,282 1,057,938 $152,547 2,052,557
(531,654) 2,039,807 313,356 152,547 2,241,144
6,286,066 23,011,573 10,031,718 3,084,535 54,041,672
$5,754,412 $25,051,380 $10,345,074 $3,237,082 $56,282,816 ($809,121) $718,553 $2,577,538
175,525 1,928,963
41,287 313,356 243,925
2,720
(236) 481 429
(12,181) (28,138) (21,676)
222,000 222,000
9,355 970 29,560
35,947 84,045 (170,450)
(29,370) (189,573)
($630,081) $1,039,198 $313,356 $4,623,436
($355,417) ($429,491)
$364,884 $364,884
113

CUSTODIAL FUNDS
Custodial Funds account for assets held by the City as agent for individuals, governmental entities, and nonpublic organizations. Custodial funds are required to be presented separately from the Government-wide and Fund financial statements.

These funds include the following:
• Billing Services – a custodial fund to account for the cash temporarily held by the City in its role as billing agent for garbage collection services provided by Republic Services Group.
• Supporters of Senior Center – a custodial fund to reflect cash held by the City in its role as fiscal agent for the Supporters of Doelger Senior Center, a private nonprofit organization benefiting seniors in Daly City. The Supporters stablish how the sources can be expended and approve disbursements from the account. 115

CITY OF DALY CITY

CUSTODIAL FUNDS

COMBINING STATEMENT OF NET POSITION
JUNE 30, 2025
Billing Supporters of
Services Senior Center Total
ASSETS
Current Assets:

Cash and investments $1,962,258 $685,794 $2,648,052
Accounts receivable, net 2,470,351 2,470,351
Total Assets 4,432,609 685,794 5,118,403

LIABILITIES
Current Liabilities:

Accounts payable 4,432,609 2,279 4,434,888
Total Liabilities 4,432,609 2,279 4,434,888

NET POSITION
Restricted for other organizations 683,515 683,515
Total Net Position $683,515 $683,515
116

CITY OF DALY CITY

CUSTODIAL FUNDS

COMBINING STATEMENT OF CHANGES IN NET POSITION
FOR THE YEAR ENDED JUNE 30, 2025
Billing Supporters of
Services Senior Center Total

ADDITIONS
Receipts from other agencies $25,050 $25,050
Total Additions 25,050 25,050

DEDUCTIONS
Culture and recreation 1,435 1,435
Total Deductions 1,435 1,435
Change in Net Position 23,615 23,615
BEGINNING NET POSITION 659,900 659,900
ENDING NET POSITION $683,515 $683,515
117

STATISTICAL SECTION
This part of the City’s Annual Comprehensive Financial Report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, an d
required supplementary information says about the C ity’s overall financial health. In contrast to the financial section, the statistical section information is not subject to independent audit.

Financial Trends
These schedules contain trend information to help the reader understand how the City’s financial performance and well-being have changed over time:

1. Net Position by Component

2. Changes in Net Position

3. Fund Balances of Governmental Funds

4. Changes in Fund Balance of Governmental Funds
Revenue Capacity
These schedules contain information to help the re ader assess the City’s most significant local revenue source, the property tax:

1. Assessed Value of Taxable Real Property

2. Direct and Overlapping Property Tax Rates

3. Principal Property Tax Payers

4. Property Tax Levies and Collections
Debt Capacity
These schedules present information to help the reader assess the affordability of the City’s current levels of outstanding debt and the City’s ability to issue additional debt in the future:

1. Ratio of Outstanding Debt by Type

2. Ratio of General Bonded Debt Outstanding

3. Computation of Direct and Overlapping Debt

4. Computation of Legal Bonded Debt Margin

5. Water Utility District
Demographic and Economic Information
These schedules offer demographic and economic indicators to help the reader understand the environment within which the City’s financial activities take place:

1. Demographic and Economic Statistics

2. Principal Employers
119

STATISTICAL SECTION - (Continued)
Operating Information
These schedules contain service an d infrastructure data to help the reader understand how the information in the City’s financial report relates to the services the City provides and the activities it performs:

1. Full-Time City Government Employees by Function

2. Operating Indicators by Function/Program

3. Capital Asset Statistics by Function/Program
Sources
Unless otherwise noted, the information in these schedules is derived from the Annual Comprehensive Financial Reports for the relevant year.
120

2016 2017 2018 2019 2020
Governmental activities
Net investment in capital asset 94,823,140$ 97,821,524$ 97,958,640$ 97,757,236$ 100,413,948$ Restricted 19,744,996 20,215,097 19,491,867 21,237,769 27,367,081 Unrestricted (64,996,915) (62,902,410) (92,548,565) (76,426,827) (76,136,850) Total governmental activities net position 49,571,221$ 55,134,211$ 24,901,942$ 42,568,178$ 51,644,179$ Business-type activities
Net investment in capital asset 65,118,626$ 64,499,223$ 62,529,368$ 66,160,150$ 67,108,189$ Restricte d 11,250 11,250 11,281 11,387 11,325
Unrestricted 28,846,650 32,508,857 27,382,840 24,735,488 27,617,595 Total business-type activities net position 93,976,526$ 97,019,330$ 89,923,489$ 90,907,025$ 94,737,109$ Primary government
Net investment in capital asset 159,941,766$ 162,320,747$ 160,488,008$ 163,917,386$ 167,522,137$ Restricted 19,756,246 20,226,347 19,503,148 21,249,156 27,378,406 Unrestricted (36,120,265) (30,393,553) (65,165,725) (51,691,339) (48,519,255) Total primary government net position 143,577,747$ 152,153,541$ 114,825,431$ 133,475,203$ 146,381,288$ 2021 2022 2023 2024 2025
Governmental activities
Net investment in capital asset 96,788,966$ 96,249,039$ 96,664,081$ 100,342,452$ 106,177,801$ Restricted 36,133,323 41,351,763 45,536,946 46,598,217 52,060,677 Unrestricted (87,745,203) (74,481,450) (64,018,657) (58,588,885) (58,863,158) Total governmental activities net position 45,177,086$ 63,119,352$ 78,182,370$ 88,351,784$ 99,375,320$ Business-type activities
Net investment in capital asset 66,028,084$ 65,244,523$ 65,069,161$ 67,522,545$ 71,536,602$ Restricted 11,324 1,886,963 2,442,739 605,397 716,070
Unrestricted 31,433,874 45,343,377 54,584,785 61,596,455 62,253,199 Total business-type activities net position 97,473,282$ 112,474,863$ 122,096,685$ 129,724,397$ 134,505,871$ Primary government
Net investment in capital asset 162,817,050$ 161,493,562$ 161,733,242$ 167,864,997$ 177,714,403$ Restricted 36,144,647 43,238,726 47,979,685 47,203,614 52,776,747 Unrestricted (56,311,329) (29,138,073) (9,433,872) 3,007,570 3,390,041 Total primary government net position 142,650,368$ 175,594,215$ 200,279,055$ 218,076,181$ 233,881,191$

CITY OF DALY CITY
Net Position by Component
Last Ten Fiscal Years
(Accrual Basis of Accounting)
$(100,000)
$(50,000)
$-
$50,000
$100,000
$150,000
$200,000
$250,000
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Thousands
Net investment in capital asset Restricted Unrestricted 121

CITY OF DALY CITY
Changes in Net Position
Last Ten Fiscal Years
(Accrual Basis of Accounting)
For the Fiscal Year Ended June 30,
2016 2017 2018 2019
Expenses
Governmental activities:

General government 10,685,635 $ 7,972,198 $ 11,936,041 $ 12,476,872 $ Public safety 45,867,228 63,616,023 55,600,958 56,118,396 Public works 8,196,165 7,573,578 10,963,753 12,218,279
Streets and infrastructure 4,014,914 3,335,132 2,198,287 1,955,081 Culture and recreation 12,263,494 10,221,420 12,412,166 12,446,541 Economic and community development 4,099,948 3,083,160 5,194,603 4,107,836 Nondepartmental - - - -
Interest on long term debt 40,000 40,246 1,373,040 1,230,480 Total governmental activities expenses 85,167,384 95,841,757 99,678,848 100,553,485 Business-type activities:

Water 16,082,814 14,954,595 17,232,043 15,811,469
Civic center 892,003 800,786 961,868 792,490
Transfer station 37,579 206,918 266,241 234,590
Sanitation district 14,325,353 16,357,133 25,069,047 23,578,769 Total business-type activities expenses 31,337,749 32,319,432 43,529,199 40,417,318 Total primary government expenses 116,505,133$ 128,161,189$ 143,208,047$ 140,970,803$ Program Revenues
Governmental activities:

Charges for services:

General government 4,074,661$ 3,850,838$ 4,459,835$ 664,292$ Public safety 6,490,600 6,833,086 7,140,285 5,780,948
Public works 2,524,779 994,308 1,304,594 1,355,782
Streets and infrastructure 1,528,812 1,432,015 1,705,245 1,244,532 Culture and recreation 3,162,473 2,906,739 3,115,467 2,859,075 Economic and community development 6,162,433 4,645,536 4,582,767 3,900,404 Nondepartmental - - - -
Operating grants and contributions 6,311,937 6,293,562 6,774,088 11,518,920 Capital grants and contributions 2,492,055 1,824,697 1,233,529 5,520,111 Total governmental activities program revenues 32,747,750 28,780,781 30,315,810 32,844,064 Business-type activities:

Charges for services:

Water 16,645,244 17,186,682 18,879,659 20,671,704
Civic center 695,906 676,391 589,569 801,304
Transfer station 281,250 - - -
Sanitation distric
t 19,695,887 19,284,396 21,507,323 22,712,582
Operating grants and contributions - - - -
Total business-type activities program revenues 37,318,287 37,147,469 40,976,551 44,185,590 Total primary government program revenues 70,066,037 $ 65,928,250 $ 71,292,361 $ 77,029,654 $ Net (Expense)/Revenue
Governmental activities (52,419,634)$ (67,060,976)$ (69,363,038)$ (67,709,421)$ Business-type activities 5,980,538 4,828,037 (2,552,648) 3,768,272 Total primary government net expense (46,439,096)$ (62,232,939)$ (71,915,686)$ (63,941,149)$ (a) Beginning in Fiscal Year 2020, Streets and Infrastructures is reported with Public Works 122

For the Fiscal Year Ended June 30,
2020 2021 2022 2023 2024 2025
12,998,948$ 13,339,758 $ 14,340,037 $ 14,303,115 $ 16,919,779 $ 15,367,926 $ 65,368,018 67,486,476 58,797,739 70,765,037 85,788,744 85,718,688 14,216,669 17,734,741 16,152,556 15,855,694 13,602,903 19,660,133 - - - - - 20,800,718 (a)
12,597,628 10,761,931 14,579,848 16,742,550 18,268,662 7,753,983 4,649,920 5,193,416 7,500,998 6,884,119 7,114,150 97,634 - - - - - -
1,160,227 820,486 729,892 578,865 355,805 -
110,991,410 115,336,808 112,101,070 125,129,380 142,050,043 149,399,082 17,107,407 16,761,016 15,284,885 18,874,866 20,994,878 22,463,226 832,870 863,506 935,680 997,790 1,045,147 1,136,157
28,709 (213) - - - -
26,304,502 28,264,570 20,832,712 30,021,570 34,036,049 35,579,506 44,273,488 45,888,879 37,053,277 49,894,226 56,076,074 59,178,889 155,264,898$ 161,225,687$ 149,154,347$ 175,023,606$ 198,126,117$ 208,577,971$ 743,003$ 422,110$ 724,161$ 625,126$ 596,937$ 909,257$ 6,619,952 5,371,364 5,430,260 5,273,795 5,940,432 6,443,524 4,062,420 4,113,341 4,118,081 3,559,037 3,547,885 4,531,739 - - - - - - (a)
2,105,126 502,031 1,495,986 2,127,987 2,806,681 3,470,549 4,704,318 4,054,903 4,171,831 3,287,643 3,438,024 4,210,876 - - - - - -
17,017,844 18,280,149 18,038,910 16,099,060 17,476,166 18,405,557 4,597,424 2,472,075 7,696,982 6,952,706 6,277,480 5,610,893 39,850,087 35,215,973 41,676,211 37,925,354 40,083,605 43,582,395 23,385,773 23,672,903 25,984,982 27,892,142 29,346,716 31,164,910 844,360 881,616 1,341,880 1,318,174 1,293,382 1,267,238 - - - - - -
22,679,620 23,364,666 23,623,875 25,132,013 25,667,679 26,603,929 - - 2,119,416 2,062,587 917,597 68,959
46,909,753 47,919,185 53,070,153 56,404,916 57,225,374 59,105,036 86,759,840$ 83,135,158$ 94,746,364$ 94,330,270$ 97,308,979$ 102,687,431$ (71,141,323)$ (80,120,835)$ (70,424,859)$ (87,204,026)$ (101,966,438)$ (105,816,687)$ 2,636,265 2,030,306 16,016,876 6,510,690 1,149,300 (73,853) (68,505,058)$ (78,090,529)$ (54,407,983)$ (80,693,336)$ (100,817,138)$ (105,890,540)$ 123

CITY OF DALY CITY
Changes in Net Position
(continued)
Last Ten Fiscal Years
(Accrual Basis of Accounting)
For the Fiscal Year Ended June 30,
2016 2017 2018 2019
General Revenues and Other Changes in Net Position
Governmental activities:

Taxes:

Property taxes 29,591,108 $ 31,417,252 $ 33,069,899 $ 36,699,766 $ Sales taxes 13,688,644 13,805,186 15,232,989 17,699,000 Utility users tax 6,099,207 6,299,448 5,977,178 5,906,694 Franchise fees 3,828,424 3,878,461 4,022,440 4,178,006
Other taxes 5,761,695 6,017,318 6,408,496 6,854,372
Investment earnings 828,112 700,994 1,058,264 3,113,786 Other revenues 1,110,702 1,379,422 1,614,584 1,685,805
Transfers 2,060,161 4,616,272 2,188,873 1,524,773
Gain from sale of capital assets 41,903 - 217,110 11,639 Extraordinary or Special item 26,522,377 - - - Total government activities 89,532,333 68,114,353 69,789,833 77,673,841 Business-type activities:

Property taxes 1,754,195 1,859,194 1,957,737 2,172,460
Investment earnings 385,674 196,380 268,803 1,096,328
Other revenues 712,482 775,265 914,539 742,688
Sale of property - - - - Transfers (2,060,161) (4,616,272) (2,188,873) (1,524,773) Extraordinary item - 4,579,613 - - Total business-type activities 792,190 2,794,180 952,206 2,486,703 Total primary governmen
t 90,324,523$ 70,908,533 $ 70,742,039 $ 80,160,544 $ Change in Net Position
Governmental activities 22,471,357 $ 1,093,623 $ 423,563 $ 9,964,420 $ Business-type activities 5,620,227 7,622,417 833,167 6,254,975 Total primary government 28,091,584$ 8,716,040 $ 1,256,730 $ 16,219,395 $ 124

For the Fiscal Year Ended June 30,
2020 2021 2022 2023 2024 2025
37,261,483$ 33,949,879$ 45,611,135$ 48,895,101$ 52,139,564$ 53,818,304$ 16,371,691 18,566,645 24,157,170 25,774,755 26,455,971 26,826,185 5,769,697 5,912,945 6,008,575 6,934,379 7,095,237 7,636,007 4,536,241 4,255,982 4,909,174 5,016,118 5,166,543 5,294,325 7,278,295 7,300,774 7,587,013 8,268,611 8,721,612 8,901,887 4,581,480 (109,320) (4,574,540) 3,529,876 9,467,690 10,426,441 1,360,090 1,150,745 2,059,402 2,454,244 1,048,185 1,369,461 3,058,347 2,282,058 2,574,893 1,393,960 2,041,050 2,154,372 - 344,034 34,303 - - 413,241
- - - - - -
80,217,324 73,653,742 88,367,125 102,267,044 112,135,852 116,840,223 2,254,033 2,335,681 2,415,701 2,620,296 2,725,057 2,895,151 1,518,068 7,164 (1,374,981) 1,067,422 4,997,084 3,176,677 478,919 643,228 517,376 815,175 795,073 938,555
1,146 1,852 1,503 2,199 2,248 (684)
(3,058,347) (2,282,058) (2,574,894) (1,393,960) (2,041,050) (2,154,372) - - - - - -
1,193,819 705,867 (1,015,295) 3,111,132 6,478,412 4,855,327 81,411,143$ 74,359,609$ 87,351,830$ 105,378,176$ 118,614,264$ 121,695,550$ 9,076,001$ (6,467,093)$ 17,942,266$ 15,063,018$ 10,169,414$ 11,023,536$ 3,830,084 2,736,173 15,001,581 9,621,822 7,627,712 4,781,474 12,906,085$ (3,730,920)$ 32,943,847$ 24,684,840$ 17,797,126$ 15,805,010$ 125

CITY OF DALY CITY
Fund Balances of Governmental Funds
Last Ten Fiscal Years
(Modified Accrual Basis of Accounting)
2016 2017 2018 2019
General Fund
Reserved -$ -$ -$ -$
Unreserved - - - -
Nonspendable 13,453,512 17,721,519 17,684,920 15,927,953 Restricted - - 3,016,958 3,198,748
Assigned 12,098,569 12,111,209 12,047,395 12,291,473
Unassigned 18,329,649 22,681,817 22,592,573 34,684,815
Total General Fund 43,881,730 $ 52,514,545 $ 55,341,846 $ 66,102,989 $ All Other Governmental Funds
Reserved
Unreserved, reported in:

Special revenue funds -$ -$ -$ -$
Capital project funds - - - -
Nonspendable 2,211 6,998 29,668 29,738
Restricted 19,742,741 20,304,044 17,897,042 19,592,976
Assigned 17,525,314 15,076,221 15,972,732 15,753,688
Unassigned - 2,072 - (86,950)
Total all other governmental funds 37,270,266$ 35,389,335$ 33,899,442$ 35,289,452$ All Governmental Funds
Total Reserved -$ -$ -$ -$
Total Unreserved - - - -
Total Nonspendable 13,455,723 17,728,517 17,714,588 15,957,691 Total Restricted 19,742,741 20,304,044 20,914,000 22,791,724 Total Assigned 29,623,883 27,187,430 28,020,127 28,045,161 Total Unassigned 18,329,649 22,683,889 22,592,573 34,597,865 Total All Governmental Funds 81,151,996$ 87,903,880 $ 89,241,288 $ 101,392,441 $ (a) The change in total fund balance for th e General Fund and other governmental funds is explained in Management's Discussion and Analysis.
-
20,000,000
40,000,000
60,000,000
80,000,000
100,000,000
120,000,000
140,000,000
160,000,000
180,000,000
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Total Reserved Total Unreserved Total Nonspendable
Total Restricted Total Assigned Total Unassigned
126

2020 2021 2022 2023 2024 2025
-$ -$ -$ -$ -$ -$ - - - - - - 14,955,064 13,875,487 12,728,449 11,451,441 10,038,350 8,762,431 3,382,363 3,746,447 5,332,892 5,477,007 5,767,252 6,196,496 12,663,807 375,051 1,055,425 754,432 611,754 481,384
42,666,860 44,913,148 50,928,350 60,551,062 60,508,117 60,537,138 73,668,094$ 62,910,133$ 70,045,116$ 78,233,942$ 76,925,473$ 75,977,449$ (a) -$ -$ -$ -$ -$ -$ - - - - - - 34,625 25,184 24,801 28,151 102,262 80,135
25,695,472 34,689,298 39,903,527 43,891,822 45,155,465 50,757,699 16,870,159 16,491,889 16,069,890 15,664,989 23,865,564 33,378,035 - (114) - - - (1) 42,600,256$ 51,206,257 $ 55,998,218 $ 59,584,962 $ 69,123,291 $ 84,215,868 $ (a) -$ - $ - $ - $ - $ - $ - - - - - - 14,989,689 13,900,671 12,753,250 11,479,592 10,140,612 8,842,566 29,077,835 38,435,745 45,236,419 49,368,829 50,922,717 56,954,195 29,533,966 16,866,940 17,125,315 16,419,421 24,477,318 33,859,419 42,666,860 44,913,034 50,928,350 60,551,062 60,508,117 60,537,137 116,268,350$ 114,116,390 $ 126,043,334 $ 137,818,904 $ 146,048,764 $ 160,193,317 $ 127

CITY OF DALY CITY
Changes in Fund Balance of Governmental Funds
Last Ten Fiscal Years
(Modified Accrual Basis of Accounting)
For the Fiscal Year Ended June 30,
2016 2017 2018 2019
Revenues
Taxes 61,030,589$ 63,536,267 $ 66,939,056 $ 75,573,768 $ Licenses, permits and fees 2,889,367 3,023,889 2,727,875 2,970,667 Fines and forfeitures 3,442,372 3,850,382 3,678,828 3,379,319 Use of money and property 1,841,802 1,636,285 2,040,295 3,831,438 Intergovernmental revenues 4,218,152 5,526,235 5,378,283 8,922,550 Charges for services 14,632,874 9,771,337 9,992,670 11,417,260 Other 5,527,147 4,989,727 6,785,029 2,293,810 Total Revenues 93,582,303 92,334,122 97,542,036 108,388,812 Expenditures
Current:

General government
10,777,041 10,067,504 10,259,919 9,076,400 Public safety 49,047,952 50,681,833 51,144,752 54,547,977 Public works 7,589,698 8,480,954 8,895,892 9,173,452 Culture and recreation 10,569,151 10,802,067 10,637,826 11,624,964 Community development 4,306,935 4,340,191 5,115,492 4,531,036 Capital projects 5,726,698 10,019,069 6,927,154 7,201,911 Debt service:

Principal repayment 260,000 279,000 298,000 319,000 Interest and fiscal charges 28,730 41,216 38,672 35,165 Total Expenditures 88,306,205 94,711,834 93,317,707 96,509,905 Excess (deficiency) of revenues over
(under) expenditures 5,276,098 (2,377,712) 4,224,329 11,878,907 Other Financing Sources (Uses)
Sale of property 1,600 262,490 179,922 11,639 Amount paid to State - - - -
Issuance of long-term debt - - - -
Transfers in 5,561,713 6,633,748 4,030,049 6,278,010 Transfers out (4,776,760) (2,346,255) (7,096,892) (6,014,171) Loan proceeds - - - -
Sale of capital assets - - - -
Total other financing sources (uses) 786,553 4,549,983 (2,886,921) 275,478 Extraordinary items
Assets transferred to/liabilities assumed by
Successor Agency - 4,579,613 - -
Net Change in fund balances 6,062,651$ 6,751,884 $ 1,337,408 $ 12,154,385 $ Debt service as a percentage of
noncapital expenditures 0.5% 0.6% 0.3% 0.3%
128

For the Fiscal Year Ended June 30,
2020 2021 2022 2023 2024 2025
75,484,516$ 74,390,755 $ 96,655,679 $ 103,763,854 $ 108,866,690 $ 114,327,878 $ 3,013,080 2,981,237 3,015,932 2,672,412 2,587,982 2,716,256 3,700,904 3,040,526 2,329,138 2,628,742 2,408,106 2,544,524 5,007,732 564,446 (2,672,633) 4,100,403 7,769,651 9,710,686 14,405,495 13,652,973 14,248,317 11,555,716 13,745,376 10,451,120 12,764,998 9,035,012 9,958,944 9,446,298 10,538,227 12,637,293 1,936,781 2,824,687 4,853,670 3,426,969 2,110,261 3,551,590 116,313,506 106,489,636 128,389,047 137,594,394 148,026,293 155,939,347 10,354,151 12,823,394 13,442,306 14,274,854 14,143,058 14,990,411 56,894,801 63,791,207 68,828,825 70,593,526 77,419,273 80,428,194 9,588,658 9,426,845 9,984,304 10,962,873 11,992,894 12,751,589 11,946,087 10,196,627 13,350,626 15,300,173 16,324,099 17,016,041 4,841,980 5,476,383 7,476,122 6,777,669 6,937,839 7,442,942 10,683,817 9,639,122 6,155,124 8,573,451 15,737,970 13,519,727 341,000 365,000 458,851 751,164 839,998 628,892 29,838 23,020 18,134 31,991 11,958 14,421 104,680,332 111,741,598 119,714,292 127,265,701 143,407,089 146,792,217 11,633,174 (5,251,962) 8,674,755 10,328,693 4,619,204 9,147,130 - 379,095 - - - - - - - - - - - - - - 1,466,620 1,720,074 8,486,521 13,712,986 17,645,383 7,740,180 18,834,361 17,415,164 (5,243,786) (10,992,079) (14,393,194) (6,293,303) (16,690,325) (14,137,815) - - - - - - - - - - - - 3,242,735 3,100,002 3,252,189 1,446,877 3,610,656 4,997,423 - - - - - - 14,875,909$ (2,151,960) $ 11,926,944 $ 11,775,570 $ 8,229,860 $ 14,144,553 $

0.4% 0.4% 0.4% 0.7% 0.7% 0.5%
129

Fiscal Total
Year Total Total Direct
Ended Assessed Assessed Tax
June 30 Secured Unsecured Exemptions Value (1) Secured Unsecured Exemptions Value (1) Rate (2) 2016 9,962,576$ 257,377 $ 98,669$ 10,318,622$ 1,011,512$ 57,075 $ 6,370 $ 1,074,957$ 1.00% 2017 10,556,650 238,395 97,391 10,892,436 1,050,088 56,063 6,304 1,112,455 1.00% 2018 11,167,466 240,562 96,204 11,504,232 1,102,164 59,029 6,066 1,167,259 1.00% 2019 12,442,279 258,770 95,428 12,796,477 1,175,698 6,187 6,038 1,247,923 1.00% 2020 12,878,232 259,710 94,427 13,232,369 1,294,087 65,154 6,016 1,365,257 1.00% 2021 13,483,669 252,523 93,566 13,829,758 1,299,577 64,182 5,985 1,369,744 1.00% 2022 14,077,399 243,862 93,499 14,414,760 1,304,636 45,533 5,974 1,356,143 1.00% 2023 15,108,819 234,239 92,707 15,435,765 1,517,826 57,274 6,079 1,581,179 1.00% 2024 15,879,373 253,738 91,917 16,225,028 1,657,347 60,206 6,139 1,723,692 1.00% 2025 17,146,603 270,727 90,923 17,508,253 1,763,932 70,937 6,104 1,840,973 1.00% (1)
(2)
Source: San Mateo County Controller's Office Annual Publication: Tax Rates and Valuation of Taxable Property Muniservices
City Redevelopment Agency
California cities do not set their own direct tax rate. The State Constitution establishes the rate at 1% and allocates a portion of that amount by an annual calculation to all the taxing entities within a tax rate area.

CITY OF DALY CITY

ASSESSED VALUE OF TAXABLE REAL PROPERTY

LAST TEN FISCAL YEARS
(in thousand dollars)
plus an increment of no more than two percent annually. These values are considered to be full market values.

The State Constitution requires properties to be assessed at one hundred percent of the most recent purchase price, $0
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
$18,000,000
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Series2 Series1
130

CITY OF DALY CITY

DIRECT AND OVERLAPPING PROPERTY TAX RATES
(Rate per $100 of Assessed Value)

LAST TEN FISCAL YEARS

ALL OVERLAPPING GOVERNMENTS

LAST TEN FISCAL YEARS
Basic Jefferson Jefferson South San Francisco
County Elementary High San Mateo Unified Pacifica
Fiscal Wide School School Junior School Elementary
Year Levy District District College District School Total 2016 1.0000 0.0674 0.0583 0.0250 0.0457 0.0250 1.2214
2017 1.0000 0.0680 0.0800 0.0247 0.0467 0.0311 1.2505
2018 1.0000 0.0663 0.0816 0.0235 0.0366 0.0281 1.2361
2019 1.0000 0.0563 0.0739 0.0175 0.0422 0.0517 1.2416
2020 1.0000 0.0667 0.0811 0.0267 0.0381 0.0505 1.2631
2021 1.0000 0.0667 0.0942 0.0213 0.0350 0.0415 1.2587
2022 1.0000 0.0603 0.0650 0.0227 0.0352 0.0288 1.2120
2023 1.0000 0.0647 0.0589 0.0193 0.0306 0.0250 1.1985
2024 1.0000 0.0627 0.0802 0.0190 0.0756 0.0570 1.2945
2025 1.0000 0.0571 0.0745 0.0178 0.0695 0.0731 1.2920
Notes:

Source:

MuniServices, LLC
San Mateo County Controller's Office Annual Publication: Tax Rates and Valuation of Taxable Property In 1979, State Proposition 13 amended the constitution to provide that the general tax rate be limited to one percent of market value, distributed among all tax agencies. Assessed valuation is set at 100 percent of market value at transfer of title and the tax rate is $1 per $100 of assessed value.

The City of Daly City has 67 tax code areas, many with different rates because of differing school district boundaries. The highest tax rate is shown here.

0.0 0.2

0.4 0.6

0.8 1.0

1.2 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Rate Per Hundred $
San Mateo Junior College Pacifica Elementary School
South San Francisco Unified School District Jefferson High School District Jefferson Elementary School District Basic County Wide Levy 131

2024-2025 2015-2016
Percentage Percentage
of Total City of Total City
Taxable Taxable Taxable Taxable
Assessed Assessed Assessed Assessed
Taxpayer Value Rank Value Value Rank Value
CP VIII Westlake Owner 4 LLC 899,086,072$ 1 5.16% Daly City Serramonte Center LLC 520,592,455 2 2.99% 194,416,490$ 1 1.90% BP3-SF7 2001 JS Owner LLC 285,031,713 3 1.64%
Kimco Westlake Lp 185,164,061 4 1.06% 157,147,175 2 1.54% SMC Coastside Properties LLC 174,568,706 5 1.00% Skyline Heights Llc 100,911,955 6 0.58%
Daly City King LP 80,580,000 7 0.46%
SP Peninsula Del Rey LLC 66,407,420 8 0.38%
EQR Hillside LP 49,146,615 9 0.28% 41,357,610 9 0.40% Westlake Skyline Plaza LLC 47,447,470 10 0.27% Westlake Assoc Lessee - 127,154,638 3 1.24% DB Real Estate Pacific Plaza - 88,193,115 4 0.86% Century Theaters Inc Lessee - 61,358,410 5 0.60% Wasl Daly City Investors - 54,000,000 6 0.53% BRE Piper MF Skyline Heights - 47,875,872 7 0.47% Seton Medical Center 43,215,733 8 0.42%
Serramonte Corp Center LLC 40,806,675 10 0.40% Subtotal 2,408,936,467$ 13.83% 814,719,043$ 7.97%

Total Assessed Valuation:

Fiscal Year 2024-2025 17,417,330,236$
Fiscal Year 2015-2016 10,219,953,118$
Source: San Mateo County Assessor Fiscal Year Combined Tax Rolls MuniServices, LLC

CITY OF DALY CITY
Principal Property Tax Payers
Ten Year History
132

CITY OF DALY CITY

PROPERTY TAX LEVIES AND COLLECTIONS

LAST TEN FISCAL YEARS
(in thousand dollars)
#
#
#
Current Percent Delinquent Total Percent of Total
Fiscal Total Tax of Levy Tax Tax Tax Collections
Year Tax Levy (a) Collections Collected Collections Collections to Tax Levy 2016 18,675$ 18,675 $ 100.00% 18,675$ 100.00% 2017 19,707 19,707 100.00% 19,707 100.00%
2018 20,800 20,800 100.00% 20,800 100.00%
2019 23,057 23,057 100.00% 23,057 100.00%
2020 23,820 23,820 100.00% 23,820 100.00%
2021 24,536 24,536 100.00% 24,536 100.00%
2022 25,959 25,959 100.00% 25,959 100.00%
2023 26,011 26,011 100.00% 26,011 100.00%
2024 28,940 28,940 100.00% 28,940 100.00%
2025 30,704 30,704 100.00% 30,704 100.00%
Source: City of Daly City
NOTE:Current tax collections beginning in 1993 have been reduced by a mandatory tax reallocation imposed by the State of California
(a) Beginning fiscal year 1995, the County began providing the City 100% of its tax levy unde r the "Teeter Plan", an agreement which allows the County to keep all interest and delinquen c charges collected.
$14,000
$15,000
$16,000
$17,000
$18,000
$19,000
$20,000
$21,000
$22,000
$23,000
$24,000
$25,000
$26,000
$27,000
$28,000
$29,000
$30,000
$31,000
$32,000
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Total Tax Levy (a) Tax Collections
133

HUD PERS Pension
Fiscal Leases Subscription Section 108 Obligation
Year Payable (a) Liability(b) Loan Bonds Total
2016 - $ - $ 2,410,000$ 24,915,000 $ 27,325,000 $ 2017 - - 2,131,000 22,845,000 24,976,000 2018 - - 1,833,000 20,520,000 22,353,000 2019 - - 1,514,000 17,920,000 19,434,000 2020 - - 1,173,000 15,025,000 16,198,000 2021 1,483,056 - 808,000 11,810,000 14,101,056 2022 1,317,269 - 418,000 8,250,000 9,985,269 2023 3,030,663 4,283,422 - 4,325,000 11,639,085 2024 2,530,006 4,603,750 - - 7,133,756 2025 2,039,352 5,068,997 - - 7,108,349 State Water Total Percentage of
Fiscal Water Resources Primary Personal Per
Year Revenue Bond Board Loan Total Government Income (c) Capita (c) 2016 4,750,000$ 2,302,610$ 7,052,610$ 34,377,610$ 0.90% 316.73 2017 4,205,000 2,071,298 6,276,298 31,252,298 0.90% 290.09 2018 3,640,000 1,834,202 5,474,202 27,827,202 0.69% 257.98 2019 3,065,000 1,591,179 4,656,179 24,090,179 0.60% 220.76 2020 2,480,000 1,342,080 3,822,080 20,020,080 0.54% 183.43 2021 1,880,000 1,086,754 2,966,754 17,067,810 0.49% 157.16 2022 1,265,000 825,045 2,090,045 12,075,314 0.34% 111.19 2023 640,000 556,791 1,196,791 12,835,876 0.31% 122.40
2024 - - - 7,133,756 0.17% 70.30 2025 - - - 7,108,349 0.14% 69.58 Note : Debt amounts exclude any premiums, discounts, or other amortization amounts. (a) FY 2022 & FY 2023 restated to meet GASB 87 requirements. (b) FY 2023 restated to meet GASB 96 requirements
(c) See Demographic Statistics for population and personal income data.

Sources: City of Daly City
State of California, Department of Finance (population)

CITY OF DALY CITY
Last Ten Fiscal Years
Ratio of Outstanding Debt by Type
Governmental Activities
Business-Type Activities
$0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
$30,000,000
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Total Governmental Activities Total Business-Type Activities 134

Fiscal Pension Less: Amounts Restricted Total Percentage of Year Ended Obligation in Pers Contribution Net Personal Per June 30 Bonds Internal Service Fund Debt Income (a) Capita (a) 2016 24,915,000$ 44$ 24,914,956$ 0.65% 229.55 2017 22,845,000 1,983 22,843,017 0.66% 212.03 2018 20,520,000 23,990 20,496,010 0.51% 190.02 2019 17,920,000 76,072 17,843,928 0.45% 163.52 2020 15,025,000 109,625 14,915,375 0.40% 136.66 2021 11,810,000 549 11,809,451 0.34% 108.74 2022 8,250,000 1,447 8,248,553 0.20% 78.66 2023 4,325,000 118,160 4,206,840 0.10% 40.12 2024 - - - - - 2025 - - - - - Sources: City of Daly City
State of California, Department of Finance (population) (a) See Demographic Statistics for population and personal income data.

Last Ten Fiscal Years

CITY OF DALY CITY
Ratio of General Bonded Debt Outstanding
135

CITY OF DALY CITY

COMPUTATION OF DIRECT AND OVERLAPPING DEBT
JUNE 30, 2025

2024-2025 Assessed Valuation 17,508,757,236 $
Total Debt City’s Share of
OVERLAPPING TAX AND ASSESSMENT DEBT 06/30/25 % Applicable (1) Debt 06/30/25 San Mateo Community College District 655,171,697 $ 5.377% 35,228,582 $ South San Francisco Unified School District 283,311,507 6.524% 18,483,243 Jefferson Union High School District 379,274,440 49.058% 186,064,455 Bayshore School District 11,631,588 84.121% 9,784,608
Brisbane School District 27,721,439 12.067% 3,345,146
Jefferson School District 144,535,000 87.343% 126,241,205 TOTAL OVERLAPPING TAX AND ASSESSMENT DEBT 379,147,239

DIRECT AND OVERLAPPING GENERAL FUND DEBT
San Mateo County General Fund Obligations 530,970,772$ 5.377% 28,550,298 San Mateo County Board of Education Certificates of Participation 5,330,000 5.377% 286,594 San Mateo County Flood Control District Certificates of Participation 12,200,000 24.989% 3,048,658 South San Francisco Unified School District Certificates of Participation 2,340,000 6.524% 152,662 Jefferson Union H.S.D. Certificates of Participation 46,845,000 49.058% 22,981,220 Jefferson Union H.S.D. General Fund Obligations
City of Daly City Pension Obligation Bonds
San Mateo County Mosquito and Vector Control District 3,185,295 5.377% 171,273 City of Daly City Lease Payables 2,039,352 2,039,352
City of Daly City Subscription Liabilities 5,068,997 5,068,997 TOTAL DIRECT AND OVERLAPPING GENERAL FUND DEBT 62,299,054

TOTAL DIRECT DEBT
TOTAL OVERLAPPING DEBT 441,446,293
COMBINED TOTAL DEBT 441,446,293$ (2)
(1)
(2)
Ratios to 2024-2025 Assessed Valuation
Total Overlapping Tax and Assessment Debt 2.17%
Total Direct Debt 0.00%
Combined Total Debt 2.52%
Source: California Municipal Statistics, Inc.

Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue bonds and non-bonded lease obligations.

The percentage of overlapping debt applicable to the city is estimated using taxable assessed property value.

Applicable percentages were estimated by determining the portion of the overlapping district's assessed value that is within the boundaries of the city divided by the district's total taxable assessed value. 136

CITY OF DALY CITY

COMPUTATION OF LEGAL BONDED DEBT MARGIN
JUNE 30, 2025
ASSESSED VALUATION:

Total property assessed value, net of
exempt real property 17,508,757,236 $
BONDED DEBT LIMIT (3.75% OF ASSESSED VALUE) (a) 656,578,396 $ AMOUNT OF DEBT SUBJECT TO LIMIT:

Total Bonded Debt (b) 0
Less: Revenue Bonds and Certificate of
Participation not subject to limit 0
Amount of debt subject to limit 0
LEGAL BONDED DEBT MARGIN 656,578,396 $
Total net debt
Total Net Debt Legal applicable to the limit
Fiscal Debt Applicable to Debt as a percentage
Year Limit Limit Margin of debt limit
2016 386,948$ 0 386,948 $ 0.00%
2017 408,466 0 408,466 0.00%
2018 431,408 0 431,408 0.00%
2019 479,868 0 479,868 0.00%
2020 492,637 0 492,637 0.00%
2021 515,037 0 515,037 0.00%
2022 540,554 0 540,554 0.00%
2023 578,841 0 578,841 0.00%
2024 608,439 0 608,439 0.00%
2025 656,578 0 656,578 0.00%
NOTE:
(a) California Government Code Section 43605 sets the debt limit at 15%. The Code section was enacted prior to the change in basing assessed value to full market value when it was previously 25% of market value. Thus, the limit shown as 3.75% is one-fourth the limit to account for the adjustment of showing assessed valuation at full cash value.
(b) 2012 Water Revenue Refunding Bond
(in thousand dollars)
137

NUMBER OF CONNECTIONS BY USERS
Category Number of Connections Category Number of Connections Residential 20,113 Residential 20,122
Multi-Family 1,894 Multi-Family 1,893
Commercial 828 Commercial 824
City/Government 196 City/Government 195
Traveling Meter 23 Traveling Meter 28
Total Connections 23,054 Total Connections 23,062

WATER UTILITY FUND CERTIFICATES OF PARTICIPATION

HISTORICAL REVENUES, EXPENDITURES AND BOND COVERAGE

LAST TEN FISCAL YEARS
2016 2017 2018 2019 2020
Gross Revenues (1) 17,186,361$ 17,616,918$ 19,230,073$ 21,203,909$ 24,118,100$ Operating Expenses
(including depreciation) (2) 15,950,589 15,337,854 17,077,870 15,891,040 17,032,815 Depreciation (1,274,779) (1,342,258) (1,330,058) (1,258,598) (1,247,958) Operating Transfers Out 1,689,464 2,156,009 2,449,304 2,646,419 2,994,662 Total Operating Expenses 16,365,274 16,151,605 18,197,116 17,278,861 18,779,519 Net Revenue Available for Debt 821,087$ 1,465,313$ 1,032,957$ 3,925,048$ 5,338,581$ Total Debt Service Requirement 651,250$ 645,450$ 649,100$ 647,801$ 645,325$ Coverage 1.26 2.27 1.59 6.06 8.27
Notes: (1) Includes all Water Utility Operating Revenue, and Nonoperating Revenue including Nonoperating Interest Income and Transfers in (2) Includes all Water Utility Operating Expenses
(3) There is no debt service requirement as the Water Utility Fund has no long-term debt realted balances as of June 30, 2025
Source: City of Daly City Annual Financial Statements
AS OF JUNE 30,2024 AS OF JUNE 30, 2025

CITY OF DALY CITY

WATER UTILITY FUND
138

WATER UTILITY FUND CERTIFICATES OF PARTICIPATION

HISTORICAL REVENUES, EXPENDITURES AND BOND COVERAGE

LAST TEN FISCAL YEARS
2021 2022 2023 2024 2025
Gross Revenues (1) 24,002,397$ 26,160,774$ 29,409,352$ 32,725,290$ 33,689,058$ Operating Expenses
(including depreciation) (2) 16,733,316 15,137,383 18,531,034 20,228,897 22,206,140 Depreciation (1,184,182) (1,226,189) (1,347,688) (1,355,629) (1,345,961) Operating Transfers Out 2,604,001 2,678,853 3,627,155 3,893,958 3,821,051 Total Operating Expenses 18,153,135 16,590,047 20,810,501 22,767,226 24,681,230 Net Revenue Available for Debt 5,849,262$ 9,570,727$ 8,598,851$ 9,958,064$ 9,007,828$ Total Debt Service Requirement 649,600$ 651,575$ 649,258$ 651,733$ -$ Coverage (3) 9.00 14.69 13.24 15.28 -
Notes: (1) Includes all Water Utility Operating Revenue, and Nonoperating Revenue including Nonoperating Interest Income and Transfers in (2) Includes all Water Utility Operating Expenses
(3) There is no debt service requirement as the Water Utility Fund has no long-term debt related balances as of June 30, 2025
139

CITY OF DALY CITY

DEMOGRAPHIC AND ECONOMIC STATISTICS

LAST TEN FISCAL YEARS
Daly City Occupied Persons Unemployment
Population Housing Units per Occupied Rate Annual Per Capita Total San Mateo City as of January as of January Housing Unit Average (%) Personal Personal County Population Year (1) (1) (1) (2) Income (3) Income (3) Population (1) % of County (in thousands)
2016 108,538 31,738 3.380 3.7% 35,320 3,833,562 765,895 14.17% 2017 107,733 31,957 3.400 3.9% 32,250 3,474,389 770,256 13.99% 2018 107,864 31,560 3.390 2.4% 37,376 4,031,525 774,155 13.93% 2019 109,122 32,151 3.370 2.4% 36,654 3,999,758 774,485 14.09% 2020 109,142 32,167 3.375 5.7% 34,284 3,741,824 773,244 14.11% 2021 108,599 32,407 3.330 6.9% 32,242 3,501,449 765,245 14.19% 2022 104,867 31,777 3.280 2.2% 39,124 4,102,817 737,888 14.21% 2023 101,471 34,049 3.130 4.1% 41,276 4,188,317 737,644 13.76% 2024 101,458 32,206 3.170 3.8% 46,581 4,726,015 741,565 13.68% 2025 102,155 32,562 3.120 4.0% 48,219 4,925,812 748,337 13.65% Sources:
(1) California State Department of Finance
(2) California Employment Development Department
(3) US Census Bureau

0.0%

2.5%

5.0%

7.5%
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Unemployment Rate Annual Average (%)
95,000
100,000
105,000
110,000
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Daly City Population
27,500
30,000
32,500
35,000
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Occupied Housing Units

3.000

3.100

3.200

3.300

3.400

3.500
Persons per Occupied Housing Unit
140

Percentage Percentage
Number of of Total City Number of of Total City
Employer Employees (2) Rank Employment Employees (2) Rank Employmen t Seton Medical Center 1,147 1 23.4% 1,326 1 25.5%
Jefferson Elementary School District 678 2 13.8% 604 3 11.6% City of Daly City 645 3 13.1% 644 2 12.4%
Jefferson Union High School District 571 4 11.6% 511 4 9.8% Kaiser Permanente 487 5 9.9%
Target Stores (2 locations) 379 6 7.7% 320 8 6.2%
St. Francis Convalescent Pavilion 311 7 6.3% 350 7 6.7% In-N-Out Burger (2 locations) 274 8 5.6%
Cow Palace 238 9 4.8% 397 6 7.6%
Macy's (Serramonte) 179 10 3.6%
Genesys Telecommunications Laboratory 508 5 9.8%
Pacific Gas & Electric 278 9 5.3%
Macy's 265 10 5.1%
Subtotal 4,909 25.6% 5,203 37.7%
Total Daly City Employment 19,181 (2) 13,795 (3)

Note: (1) Includes both full-time and part-time employees (2) Based on ABAG projections & census data
(3) Based on 2012 Economic Census- data only updated every five years Source: City of Daly City Economic and Community Development Department U.S. Bureau of Census

CITY OF DALY CITY
Principal Employers
Ten Year History
2024-2025 2015-2016
141

2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Function
General Government 48 44 41 42 44 46 46 47 44 48
Public Safety 207 184 185 185 181 182 193 187 187 190
P u b l i c W o r k s 1 31 41 51 51 41 21 41 21 11 5
C o m m u n i t y D e v e l o p m e n t 1 91 92 02 12 11 92 11 72 02 1 C u l t u r e a n d R e c r e a t i o n 4 64 44 64 14 44 25 05 05 04 9 W a t e r 2 42 62 41 82 12 22 22 52 33 0
Wastewater 46 49 49 49 48 47 52 45 48 40
S t r e e t s a n d I n f r a s t r u c t u r e 1 11 11 21 41 21 01 11 21 31 4 I n t e r n a l S e r v i c e 3 03 02 92 62 52 52 52 52 32 5 Total 444 421 421 411 410 405 434 420 419 432
Source: City of Daly City

CITY OF DALY CITY
Full-Time City Government Employees by Function
Last Ten Fiscal Years
0 50
100
150
200
250
300
350
400
450
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
General Government Public Safety
Public Works Community Development
Culture and Recreation Water
Wastewater Streets and Infrastructure
Internal Service
142

CITY OF DALY CITY
Operating Indicators by Function/Program
Last Ten Fiscal Years
2016 2017 2018 2019 2020
Function/Program
Public safety (calendar year data)
Fire
Fire calls for service 8,046 8,204 7,678 8,580 7,426
Fire inspections conducted 2,238 2,310 2,373 2,552 1,712 Police
Police calls for service 86,688 82,376 71,520 73,291 76,880 Law violations
Part I crimes* 2,020 1,890 1,818 1,779 2,110
Part II crimes* 5,040 4,774 4,523 4,182 3,306
Grou
p A Offenses* 0 0 0 0 0
Group B Offenses* 0 0 0 0 0
Physical arrests (adults) 3,212 3,054 2,531 2,427 2,459 Physical arrests (juvenile) 159 160 213 168 141
Traffic violations 7,515 6,858 4,212 4,410 6,026
Parking violations 96,244 109,025 117,604 109,526 87,238 Public works
Street repairs - asphalt patching (sq. ft.) 38,000 87,780 110,546 217,615 320,000 Street slurry seal (ft.) 78,125 71,517 52,535 73,894 85,008 Street resurfacing (ft.) 11,476 0 3,451 0 5,195
Traffic signal responses 127 105 131 130 126
Street light responses 202 214 292 186 188
Street signs replaced 305 950 2,175 600 476
Streets swept (miles) 25,305 25,260 25,460 25,260 25,320 Line striping and curb painting (linear ft.) 4,800 47,250 21,117 43,311 51,985 Sidewalks inspected (miles) 00111
Culture and recreation
Recreation
Recreation class participants 14,800 15,000 16,000 15,500 9,378 Youth recreation program participants 5,814 5,335 3,472 5,139 2,948 Volunteer support hours 68,085 64,359 55,693 46,480 32,784 Senior meals served 40,942 38,027 35,463 35,707 34,356
Number of health fair events 22240
Health fair events attendance 800 800 800 800 0
Facility rentals (non City events) 981 976 1,042 955 674 Library
Volumes in collection - all formats 224,431 226,238 228,264 227,245 489,720 Total volumes borrowed 457,642 400,368 368,428 392,978 299,586 # of uses of electronic resources 58,284 37,568 40,240 49,107 43,887 Youth services program attendance 18,967 18,967 17,429 17,503 6,578 Water
Water service connections 22,964 22,983 23,269 23,133 23,140 Water main breaks 64 70 50 88 75
Average daily consumption (thousands of gallons) 6,220 6,220 5,533 5,575 6,150 Wastewater
Storm drain inlets 2,181 2,181 2,181 2,181 2,181
Sewer service connections 22,965 22,965 23,141 23,394 23,350 Sewer main blockages 22423
Average daily treatment (thousands of gallons) 5,510 5,500 5,500 5,500 5,800 Source: City of Daly City
Note: n/a denotes information not available.

Fiscal Year June 30,
144

CITY OF DALY CITY
Operating Indicators by Function/Program
Last Ten Fiscal Years
2021 2022 2023 2024 2025
Fire
Fire calls for service 8,281 8,429 9,525 9,599 7,051
Fire inspections conducte
d 1,647 3,642 2,153 3,582 2,431
Police
Police calls for service 58,791 51,216 61,245 59,800 59,209 Law violations
Part I crimes* 2,338 2,325 N/A N/A N/A
Part II crimes* 3,641 1,987 N/A N/A N/A
Grou
p A Offenses* 0 0 4,982 4,337 4,000
Group B Offenses* 0 0 916 871 857
Physical arrests (adults) 1,616 1,458 2,313 2,343 2,409 Physical arrests (juvenile) 47 43 94 91 91
Traffic violations 2,448 2,573 3,790 3,479 3,158
Parking violations 85,576 69,136 78,435 74,500 71,532
Street repairs - asphalt patching (sq. ft.) 36,543 42,500 103,128 84,653 6,296 Street slurry seal (linear ft.) 77,616 0 68,857 1,590 67,361 Street resurfacing (linear ft.) 8,124 0 0 18,797 0
Traffic signal responses 131 126 42 83 85
Street light responses 256 327 351 211 247
Street signs replaced 350 325 78 254 900
Streets swept (miles) 21,100 25,200 25,150 24,251 24,950 Line striping and curb painting (linear ft.) 52,592 290 154,636 13,195 27,250 S i d e w a l k s i n s p e c t e d ( m i l e s ) 11111 Recreation
Recreation class participants 2,060 12,607 16,107 15,349 15,191 Youth recreation program participants 790 1,934 4,053 4,795 5,296 Volunteer support hours 786 8,420 26,752 28,656 34,909
Senior meals serve
d 33,810 54,440 46,336 52,233 55,239
N u m b e r o f h e a l t h f a i r e v e n t s 00111 Health fair events attendance 0 0 300 350 400
Facility rentals (non City events) 44 326 569 600 490
Library
Volumes in collection - all formats 466,267 638,843 508,045 528,710 605,111 Total volumes borrowed 202,477 335,007 354,089 370,869 337,810 # of uses of electronic resources 60,345 76,446 90,098 114,770 132,243 Youth services program attendance 3,080 7,479 13,998 11,671 11,394 Water service connections 23,131 23,341 23,055 23,059 23,237 Water main breaks 103 93 83 90 79
Average daily consumption (thousands of gallons) 5,665 5,510 5,405 5,680 5,590 Storm drain inlets 2,181 2,181 2,181 2,181 2,181
Sewer service connections 23,368 23,476 24,315 24,294 24,617 S e w e r m a i n b l o c k a g e s 54323
Average daily treatment (thousands of gallons) 5,007 5,250 5,315 5,345 5,290 Fiscal Year June 30,
145

CITY OF DALY CITY
Capital Asset Statistics by Function/Program
Last Ten Fiscal Years
2016 2017 2018 2019 2020
Function/Program
Public safety
F i r e s t a t i o n s 55555
P o l i c e s t a t i o n s 11111
Police patrol vehicles 31 32 31 31 31
Public works
Miles of streets 112 112 112 112 112
Street lights 3,200 3,200 3,563 3,574 3,402
Traffic signals (# of intersections) 40 40 41 41 41
Miles of storm drains 70 70 70 70 70
Culture and recreation
Parks and recreation
C i t y p a r k s 1 91 91 91 81 8
City parks acreage 200 200 200 200 200
Park trees 4,135 3,655 3,655 3,865 3,865
Playgrounds 26 26 26 26 26
Picnic areas 23 23 23 23 23
T o t l o t s 77777
Dog off-leash areas 22222
Street landscaped medians (miles) 21 21 21 21 21
Roadway landscaping acreage 500 500 500 500 500
Street trees 3,048 3,598 3,598 3,190 3,196
Community centers and clubhouses 12 12 12 11 11
S e n i o r c e n t e r s 11111
G y m n a s i u m s 33334
Tennis courts 9 9 9 10 10
A r t i f i c i a l t u r f s p o r t s f i e l d s 11111 Outdoor basketball courts 15 15 15 15 15
Baseball/softball diamonds 88888
Soccer/football fields 11111
Night sport lighted facilities 66666
Library
C i t y L i b r a r i e s ( # o f b r a n c h e s ) 44444 Water
Miles of water mains 187 199 199 199 199
Fire hydrants 1,497 1,505 1,505 1,505 1,505
Storage capacity (thousands of gallo
n 23,512 23,512 23,512 23,512 23,512
Wastewater
N u m b e r o f t r e a t m e n t p l a n t s 11111
Miles of sanitary sewers 177 177 177 180 180
Miles of combined sewers 14 14 14 17 17
Treatment capacity (thousands of gallons)
Dry weather 8,000 8,000 8,000 7,500 7,500
Wet weather 25,000 19,000 19,000 19,000 19,000
Source: City of Daly City
Fiscal Year June 30,
146

2021 2022 2023 2024 2025
Function/Program
Public safety
F i r e s t a t i o n s 55555
P o l i c e s t a t i o n s 11111
Police patrol vehicles 32 33 32 32 32
Public works
Miles of streets 112 112 112 112 112
Street lights 3,678 3,678 3,681 3,678 3,678
Traffic signals (# of intersections) 42 42 42 42 42
Miles of storm drains 70 70 70 70 70
Culture and recreation
Parks and recreation
C i t y p a r k s 1 81 81 81 81 8
City parks acreage 200 200 200 200 200
Park trees 3,862 3,869 3,874 3,886 3,786
Playgrounds 26 26 26 26 26
Picnic areas 23 23 23 23 23
T o t l o t s 77777
Dog off-leash areas 22222
Street landscaped medians (miles) 21 21 21 21 21
Roadway landscaping acreage 500 500 500 500 500
Street trees 4,043 3,476 4,032 3,907 3,887
Community centers and clubhouses 11 11 12 12 12
S e n i o r c e n t e r s 11111
G y m n a s i u m s 44444
Tennis courts 10 10 10 10 10
A r t i f i c i a l t u r f s p o r t s f i e l d s 11111 Outdoor basketball courts 15 15 15 15 15
Baseball/softball diamonds 88888
Soccer/football fields 11111
Night sport lighted facilities 66666
Library
C i t y L i b r a r i e s ( # o f b r a n c h e s ) 44444 Water
Miles of water mains 199 199 199 199 199
Fire hydrants 1,505 1,505 1,505 1,505 1,505
Storage capacity (thousands of gallons 23,512 23,512 23,512 23,512 23,512 Wastewater
Number of treatment plants 11111
Miles of sanitary sewers 180 180 180 180 180
Miles of combined sewers 17 17 17 17 17
Treatment capacity (thousands of gallons)
Dry weather 7,500 7,500 7,500 8,000 8,100
Wet weather 19,000 19,000 19,000 10,300 14,500

CITY OF DALY CITY
Fiscal Year June 30,
Last Ten Fiscal Years
Capital Asset Statistics by Function/Program
147

City Council Agenda Report Item # _____
Risel

Meeting Date: February 9, 2026

Subject: Amend Traffic Regulations to: (1) Extend the existing 4-ft red zone on the south side of the driveway at 7535 Mission Street to 6-ft; and (2) remove the existing 3.5-ft red zone between the two parking spaces in front of 7535 Mission Street and 7555 Mission Street (TSR 26/22).

Recommended Action

Recommend the City Council amend the City’s traffic regulations to extend the existing 4-ft red zone on the south side of the driveway at 7535 Mission Street to 6-ft, and to remove the existing 3.5-ft red zone between the two parking spaces in front of 7535 Mission Street and 7555 Mission Street (TSR- 26/22).

Background

On November 13, 2025 and December 11, 2025, the City’s Traffic Safety Committee met and reviewed various requests for traffic improvements, signage and pavement markings, and recommended that the City Manager proceed with amending the aforementioned traffic regulations.

Discussion

The amendment to the traffic regulations is recommended for the following reason:

The City received a complaint regarding safety concerns at 7535 Mission Street. The modification of the existing 4-ft red zone to a 6-ft red zone will improve sight distance for vehicles exiting the parking lot. The 3.5-ft red zone is being removed as it is not warranted.

Fiscal Impact

Funding is available for the proposed signs and/or markings in the Street Maintenance operating budget 10133000 for the current Fiscal Year 2025-2026.

Summary/Conclusion

Recommend the City Council amend the aforementioned traffic regulations.

Staff is available to provide any additional information desired by the Mayor or Councilmembers.

Amend Traffic Regulations
Meeting Date: February 9, 2026

"G:\Engineering\Traffic Safety Committee\Council Memos\25-26\02-09-26 Amend Traffic Reg.docx" Respectfully submitted,

Shirley Chan Richard Chiu, Jr.,
Traffic Engineer Director of Public Works

Attachment: Traffic Improvements Location Map

City Council Meeting Agenda Report Item # _____

Meeting Date: February 9, 2026

Subject: Resolution Adopting Salary Schedules and Benefits for Miscellaneous/Unrepresented Employees

Recommended Action
That the City Council adopt a resolution to implement salary increases and benefits for Miscellaneous/Unrepresented employees.

Discussion
The City Council has authorized the following salary increases and benefits for Miscellaneous/ Unrepresented employees as follows:

Salary Increase
• Effective the first full pay period of September 2025 - 3% salary increase • Effective the first full pay period of September 2026 - 3% salary increase • Effective the first full pay period of September 2027 - 3% salary increase

Bilingual Pay
Effective January 1, 2026, bilingual Pay will increase to $150.00 per month. The City will determine the number of positions, the shifts, the eligible languages and the standards and procedures for certification of such pay.

Vision Reimbursement Program
• Effective January 1, 2026, the above maximum calendar reimbursement for frames and lenses will increase to three hundred dollars ($300.00).
• Effective January 1, 2027, the above maximum calendar reimbursement for frames and lenses will increase to three hundred and fifty dollars ($350.00). • Effective January 1, 2028, above maximum calendar reimbursement for frames and lenses will increase to four hundred dollars ($400.00).

Fiscal Impact
Staff recommends appropriating $616,362 for FY 2026 and $1,253,830 for FY 2027. Of the total, the general fund -fund balance would be utilized for $341,453 for FY 2026 and $694,990 for FY 2027, the water fund – fund balance would be utilized for $33,904 for FY 2026 and $67,761 for FY 2027, the sanitation fund - fund balance would be utilized for $121,959 for FY 2026 and $248,619 for FY 2027 and various other non-general fund - fund balances would be utilized for the remaining $119,046 for FY 2026 and $248,619 for FY 2027 due to the estimated cost of the contract. The general fund total includes an increase to Measure Q expenditures of $19,230 for FY 2026 and $39,746 for FY 2027.

Summary/Conclusion
Staff recommends that the City Council adopt a resolution approving salary increases and benefits for Miscellaneous/Unrepresented employees.

City Council Agenda Report
Subject: Resolution Adopting Salary Schedules and Benefits for Miscellaneous/Unrepresented Employees
Meeting Date: February 9, 2026

Staff is available to provide any additional information desired by the Mayor or Councilmembers.

Respectfully submitted,

Natalie Sakkal
Director of Human Resources

City Council Meeting Agenda Report Item # _____

Meeting Date: February 9, 2026

Subject: Resolution Adopting Salary Schedules and Benefits for Executive Management Employees

Recommended Action
That the City Council adopt a resolution to implement salary increases and benefits for Executive Management employees.

Discussion
The City Council has authorized the following salary adjustments and benefits for Executive Management employees as follows:

Salary Increase:
• Effective the first full pay period of October 2025 - 3% salary increase • Effective the first full pay period of October 2026 - 3% salary increase • Effective the first full pay period of October 2027 - 3% salary increase

Bilingual Pay
Effective January 1, 2026, bilingual Pay will increase to $150.00 per month. The City will determine the number of positions, the shifts, the eligible languages and the standards and procedures for certification of such pay.

Vision Reimbursement Program
• Effective January 1, 2026, the above maximum calendar reimbursement for frames and lenses will increase to three hundred dollars ($300.00).
• Effective January 1, 2027, the above maximum calendar reimbursement for frames and lenses will increase to three hundred and fifty dollars ($350.00). • Effective January 1, 2028, above maximum calendar reimbursement for frames and lenses will increase to four hundred dollars ($400.00).

Fiscal Impact
Staff recommends appropriating $194,238 for FY 2026 and $434,245 for FY 2027. Of the total, the general fund -fund balance would be utilized for $152,663 for FY 2026 and $348,446 for FY 2027, the water fund – fund balance would be utilized for $4,276 for FY 2026 and $8,681 for FY 2027, the sanitation fund - fund balance would be utilized for $23,815 for FY 2026 and $49,387 for FY 2027 and various other non-general fund - fund balances would be utilized for the remaining $13,484 for FY 2026 and $27,731 for FY 2027 due to the estimated cost of the contract.

Summary/Conclusion
Staff recommends that the City Council adopt a resolution approving salary increases and benefits for Executive Management employees.

City Council Agenda Report
Subject: Resolution Adopting Salary Schedules and Benefits for Executive Management Employees
Meeting Date: February 9, 2026

Staff is available to provide any additional information desired by the Mayor or Councilmembers.

Respectfully submitted,

Natalie Sakkal
Director of Human Resources

City Council Agenda Report Item #

Meeting Date: February 9, 2026

Subject: Accept and Appropriate Fiscal Year 2026 Mid-Year Operating and Capital Improvement Program Budget Adjustments

Recommended Action
It is recommended that the City Council approve Fiscal Year 2026 mid-year operating revenue and expenditure budget adjustments and Fiscal Year 2026 Capital Improvement Program (CIP) budget adjustments.

Background
The Fiscal Year (FY) 2026 and 2027 Biennial Operating and Capital budgets were adopted by the City Council on June 9, 2025. The FY 2026 mid-year operating budget review is an opportunity for staff to recommend budget adjustments to reflect changes in revenue and expenditure estimates based on performance through the first half of FY 2026. As part of the FY 2026 CIP mid-year update, staff have identified projects that will require additional funding. In the attachment provided, you will find the description and justification for each request and project that are being presented for approval.

Discussion
After a review of financial activity from July 1, 2025 through December 31, 2025, City staff identified some needs for budget adjustments as summarized in Attachment A. Staff recommends an increase to the General Fund budgeted revenues of $4,145,334. Proposed adjustments to the General Fund budgeted expenditures equate to an increase of $936,691.

Staff recommends an increase to the Non-General Fund revenues of $220,755. Proposed adjustments to Non-General Fund budget expenditures equate to an increase of $86,381.

Staff recommends the following position changes:
• Reclassify (1) Administrative Assistant to (1) Administrative Assistant II and maintain at range U045 of the Miscellaneous/Unrepresented salary schedule. • Reclassify (1) Police Management Analyst to (1) Senior Police Management Analyst and assign to range U102 of the Miscellaneous/Unrepresented salary schedule. • Reclassify (1) Account Clerk I/II to (1) Account Clerk III and maintain at range 33Z of the Teamster Clerical Technical salary schedule.
• Reclassify (1) Groundskeeper /Gardener I/II to (1) Lead Groundskeeper/Gardener and maintain at range X044 of the AFSCME salary schedule.

The CIP adjustments recommended for approval are:
• Westlake Slurry Seal: Due to increased material costs and expanding the limits to include John Daly Blvd, staff is requesting an additional $225,000 from the unallocated General CIP funds from Fund 333.
• Bayshore Community Center Generator: Due to increased material cost s and increased air quality regulations for compliance with the Bay Area Air Quality Management District, staff is requesting an additional $150,000 from the unallocated General CIP funds from Fund 333.

City Council Agenda Report
Accept and Appropriate Fiscal Year 2026 Mid-Year Operating and Capital Improvement Program Budget Adjustments
Meeting Date: February 9, 2026

Fiscal Impact
FY 2026 General Fund budgeted revenues will increase $4,145,334 and General Fund budgeted expenditures will increase $936,691. FY 2026 Non-General Funds will see an increase in budgeted revenues of $220,755 and an increase in budgeted expenditures of $86,381.

For FY 2026 CIP budget adjustments, the impact to the unallocated General CIP funds from Fund 333 is an increase of $375,000.

Summary/Conclusion
Staff recommends the City Council adopt a resolution to approve the recommended budget adjustments for FY 2026 as outlined in Attachment A and approve the position changes. Staff is available to provide any additional information desired by the Mayor or City Council Members.

Respectfully submitted,

Timothy J. Nevin
Assistant City Manager / Interim Director of Finance and Administrative Services

Attachment A: FY 2026 Mid-Year Operating and Capital Improvement Program Budget Adjustments

Fund Type Justification Amount
101 Taxes VLF shortfall receipt for FY 2024, and an increase in sales tax forecast 2,520,970 101 Fees Engineering/Planning fees 1,380,000
101 Fines Criminal fines received 91,000
101 Rec from other agencies State mandated cost received 108,364 101 Interfund Budget correction for Streets 45,000
Revenue Total 4,145,334
101 Salaries and Benefits Reclassification for PW & Police positions 41,691 101 Services and Supplies ECD service level assistance, library utilities and self check machines 315,000 101 Other charges Paymentech merchant fees and HDL fees/ contingencies 580,000 Expenditure Total 936,691
Fund Type Justification Amount
211 Interfund Budget correction for RDA transfer 21,138 217 Gas Tax RMRA/Gas Tax increase in forecast 79,617
331 Interfund Revenue for Mussel Rock lease agreement 120,000 Revenue Total 220,755
217 Services and Supplies Increase in the cost of materials and equipment 30,000 441 Salaries and Benefits Reclassification for Finance/UB account clerk position 2,714 441 Services and Supplies Temp for leave coverage 11,667 555 Services and Supplies Fiber lines and PD radio 42,000 Expenditure Total 86,381
Fund Type Justification Amount
217 Capital Outlay Westlake Slurry Seal: Cost and expanded limits to include John Daly Blvd 225,000 331 Capital Outlay Bayshore CC Generator: Increase material cost and regulatory compliance 150,000 Expenditure Total 375,000
Attachment A: FY 2026 Mid-Year Operating and Capital Improvement Program Budget Adjustments General Fund Mid-Year Operating Budget Adjustments
Non-General Fund Mid-Year Operating Budget Adjustments
Capital Improvement Program Mid-Year Budget Adjustments

City Council Agenda Report Item #

Meeting Date: February 9, 2026

Subject: Authorizing the City Manager to Approve a Purchase Agreement with Altec for an Altec Model AT41ME Articulating Telescopic Aerial Lift Service Truck.

Recommended Action

Authorize the City Manager, or his designee, to approve a purchase agreement with Altec Industries, Inc. for the purchase of an Altec model AT41ME articulating telescopic aerial lift service truck in the amount of $395,349.74, including a five-year extended warranty for $10,799, for a total purchase cost of $406,148.74.

Discussion

Aerial lift service trucks are critical to the Department of Public Works’ maintenance response program and play a key role in supporting the timely and efficient maintenance of City assets. The unit scheduled for replacement is a 2017 Altec Model AT-35 with material-handling capabilities. The unit has reached the end of its service life and will be replaced with an Altec Model AT41ME articulating telescopic aerial lift service truck, also equipped with material-handling capabilities. Due to current manufacturing and supply-chain constraints, the anticipated lead time for this unit is approximately three years from the date the unit is ordered.

The California Government Code authorizes public agencies to participate in cooperative purchasing agreements, such as those established by Sourcewell, while remaining in compliance with the City’s Municipal Code and adopted rules and procedures governing the procurement of vehicles and equipment.

Utilizing a cooperative purchasing program allows the City to streamline the procurement process and achieve cost efficiencies. Staff reviewed Altec Industries, Inc.’s Sourcewell contract (Contract No. 110421- ALT) and confirmed that the pricing aligns with the quote provided by Altec Industries, Inc.

Sourcewell is a nationwide, government-to-government procurement service and a self-sustaining public agency with more than 40 years of experience serving government, education, and nonprofit organizations.

Sourcewell assists its members in operating more efficiently by offering competitively solicited contracts for goods and services, technology solutions, and regional programs. All Sourcewell contracts are awarded through a competitive public procurement process, ensuring compliance with applicable purchasing requirements.

Fiscal Impact

Sufficient funding for the purchase of the Altec model AT41ME in the amount of $406,184.74 is available in the Fiscal Year 2025-2026 Motor Vehicle Replacement Fund Account 55145300-55018.

Summary/Conclusion

Staff recommend that the City Council authorize the City Manager, or his designee, to execute a purchase agreement with Altec Industries, Inc., utilizing contract pricing from Sourcewell, in the amount of $406,184.74 for the purchase of an Altec model AT41ME articulating telescopic aerial lift service truck, including a five-year extended warranty for $10,799.

Authorizing the City Manager to Approve a Purchase Agreement with Altec for an Altec Model AT41ME Articulating Telescopic Aerial Lift Service Truck.

Meeting Date: February 9, 2026

Staff is available to provide any additional information desired by the Mayor or Councilmembers.

Respectfully submitted,

Jeffery W. Fornesi Richard Chiu Jr.

Assistant Director of Public Works Director of Public Works

Attachment: Altec Industries, Inc., Quote No. 1762810

Quote Number:

Opportunity Number:

Sourcewell Contract #:

Date:
1762810
25142335
110421-ALT
12/22/2025

REFERENCE ALTEC MODEL
Sourcewell
Price
Articulating Telescopic Aerial Device with a fiberglass upper boom and fiberglass insulator in the articulating arm $237,800
(A.)
1 (A1.)
1 SL COMPARTMENT LIGHTS in Body Compartments - Strip LED (8 Compartments) $1,776 2 ISG Inverter Storage Inside of Body Compartment with Guard $866 3 VSE-W Wilton Vise Utility 6.5 Jaw with 5.5 Opening Pipe Jaws with Replaceable Jaws and Swivel Base $568
4 SPOT4 SIX (6) POINT STROBE SYSTEM (LED) $1,220
5 CMLB2 Cab Mounted Light Bar (Amber, LED) $2,960
6 PSWI4 Inverter with minimum 3000W 120V @ 25A or 240V @ 12A pure sine wave output, hardwired to outlets and 12VDC input. $4,682
7 VRI Two (2) 120 Volt GFCI Receptacles, Includes Weather-Resistant Enclosure $730 8 JEMS-SE JEMS SE Jobsite Anti-Idle and ePTO for Service Aerials. (Requires JEMS Connect Selection from "Connected Products") $32,177
9 JEMS-EOAC JEMS Engine-Off Air Conditioning $6,542
10 JEMS-EOH JEMS Engine-Off Heat $963
11 JEMS-DM JEMS Defrost Mode
(Requires Engine-Off Heat and Air Conditioning) $260
12 JEMS-S/SE-JC JEMS S and SE Mobile/Jobsite Charge $5,535 13 JEMS-ACPC JEMS 25ft Adapter Cord for 110-120VAC For Plug-In Charging $809 14 CONN-S-L Single Connected with Lifetime access (eg JEMS Connect OR E-Series) $3,780 15 LIC CA Fee To Process Exempt License Plate Request $139 SOURCEWELL OPTIONS TOTAL: $300,807
(B.)
1 UNIT Platform Elevator, Platform Control Lighting, Light Bar Provisions $7,969 2 UNIT & HYDRAULIC ACC N/A $0
3 BODY LGS Body $5,401
4 BODY & CHASSIS ACC Cable Steps, Rubber Belted Steps, Cone Holder, Laptop Mount, Reiker Level Indicator $3,528
5 ELECTRICAL Directional & Turntable Light Bar, Go-Lights, 7-Way, Interlock Switch $21,311 6 FINISHING Reflective Tape, Paint Handles Orange $2,121 7 CHASSIS Ford F550, 4x2, Gas Engine -$1,708
8 OTHER Altec MY Price Adjustment $9,819
OPEN MARKET OPTIONS TOTAL: $48,441
SUB-TOTAL FOR UNIT/BODY/CHASSIS: $349,248.00
Delivery to Customer: $11,603.00Estimated Taxes (Delivery non-taxable):

CA Tire Fee: $10.50
TOTAL FOR UNIT/BODY/CHASSIS: $395,349.74 (C.)
1 Altec Extended Warranty; Travel, Labor, Material and Expense, 5 Year Total $6,968 2 Altec Extended Warranty; JEMS SE Components, 5 Year Total $3,831 WARRANTY: Standard Altec Warranty for Aerials and Derricks - One (1) year parts warranty One (1) year labor warranty Ninety (90) TRADE-IN: Please ask your Altec Account Manager for more information CHASSIS: Per Altec Commercial Standard
DELIVERY: TBD Based on availability, FOB Customer Location TERMS: Net 30 days
BEST VALUE: Altec boasts the following "Best Value" features: Altec ISO Grip Controls for Extra Protection, Only Lifetime Warranty on Structural Components in Industry, Largest Service Network in Industry (Domestic and Overseas), Altec SENTRY Web/CD Based Training, Dedicated/Direct Gov't Sales Manager, In-Service Training with Every Order.

TO ORDER: To order, please contact the Altec Account Manager listed above. **Pricing valid for 45 days**
NOTES
PAINT COLOR: White to match chassis, unless otherwise specified Altec Account Manager: Mike Russell
PRICING: Altec will make every effort to honor this quotation, subject to the following provisions. Prices for equipment with production start dates 12 months and beyond are budgetary only due to irregular cost inflation and market volatility. These prices will be reviewed based on market conditions and confirmed closer to the production date. Quotes and orders with chassis model year beyond the current open order bank, should be considered estimates only. Altec's turn-key pricing is subject to change in accordance with chassis pricing received from the OEM. Chassis model year, specifications and price will be reviewed and confirmed when specific model year information becomes available from the OEM and that chassis price difference will be passed through to the customer.

Altec Industries, Inc.

SOURCEWELL OPTIONS ON CONTRACT (Unit)
SOURCEWELL OPTIONS ON CONTRACT (General)
OPEN MARKET ITEMS (Customer Requested)
ADDITIONAL ITEMS (items are not included in total above) AT41ME
Quoted for: City of Daly City
Sourcewell

City Council Meeting Agenda Report Item # _____

Meeting Date: February 9, 2026

Subject: Authorize Agreement with the County of San Mateo for Participation in the Compost for Climate Solutions Program

Recommended Action
Approve a Memorandum of Understanding (MOU) between the City of Daly City and the County of San Mateo to participate in the San Mateo County Compost for Climate Solutions Program (CSSP), a countywide recovered organic waste product procurement program that supports compliance with Senate Bill 1383 (SB 1383).

Background/Discussion
In 2016, SB 1383 established statewide targets to reduce methane emissions from organic waste disposed in landfills. SB 1383 requires jurisdictions to reduce organic waste disposal by 75 percent from 2014 levels by 2025 and to procure significant quantities of recovered organic waste products (ROWPs), such as compost, mulch, and renewable natural gas, on an annual basis. Each jurisdiction, including the City of Daly City, has been assigned an annual ROWP procurement target by the California Department of Resources Recycling and Recovery.

The CCSP was launched in 2021 as a collaborative effort among the County of San Mateo, the San Mateo Resource Conservation District, and the cities and towns within the county to help meet these requirements. Between 2021 and 2025 the CCSP procured and applied more than 30,000 tons of compost to local farms and rangelands, contributing to countywide procurement targets while improving soil health and climate resilience along the county’s coastline.

Beginning in 2026, the County of San Mateo will serve as the administrator of the Program and will enter into a single intergovernmental agreement with the San Mateo Resource Conservation District to implement compost procurement, delivery, application, and required SB 1383 recordkeeping on behalf of participating jurisdictions.

Under this structure, the City of Daly City would enter into this MOU with the County and provide an annual financial contribution to the CCSP. In return, the City of Daly City will receive SB 1383 procurement credit in proportion to its contribution without the need to directly manage contracts, field activities, or carry out record keeping activities.

For calendar year 2026, the City of Daly City proposes to contribute [$61,500], which is anticipated to result in approximately 1,447 tons of recovered organic waste product procurement credit. Of this amount, the County will retain between two and four percent to offset staff time required to administer and coordinate the Program on the jurisdiction’s behalf. The final administrative percentage will be documented by the County for City of Daly City’s review. The City has the option to contribute additional funds to the CCSP or other County-led projects for additional procurement credit under this MOU with additional written approval.

City Council Agenda Report
Subject: Authorize Agreement with the County of San Mateo for Participation in the Compost for Climate Solutions Program

Meeting Date: February 9, 2026

The County will provide the City of Daly City with procurement documentation and reporting information necessary for inclusion in the City of Daly City’s Electronic Annual Report (EAR) to CalRecycle and will provide written program status updates.

Participation in the Compost for Climate Solutions Program is expected to increase access to cost- subsidized compost for local farms and ranches, improve soil health, enhance carbon sequestration, and support climate-resilient agriculture. Compost application provides long-term environmental and economic benefits across the county.

Fiscal Impact
There is no fiscal impact, as the proposed contribution will exhaust remaining SB 1383 Local Assistance Grant funds that were accepted and appropriated by the City Council on March 11, 2024, as well as use available funds in the Comprehensive Biennial Operating Budget for Fiscal Years 2026 & 2027.

Summary/Conclusion
Staff requests that the City Council approve a Memorandum of Understanding (MOU) between the City of Daly City and the County of San Mateo to participate in the San Mateo County Compost for Climate Solutions Program (CSSP), a countywide recovered organic waste product procurement program that supports compliance with Senate Bill 1383 (SB 1383).

Staff is available to provide any additional information desired by the Mayor or Councilmembers.

Respectfully submitted,

Leilani Ramos
Assistant to the City Manager

Attachments: Draft MOU
Draft Resolution

1 MEMORANDUM OF UNDERSTANDING

BETWEEN THE CITY OF DALY CITY AND THE COUNTY OF SAN MATEO

FOR THE SAN MATEO COUNTY COMPOST FOR CLIMATE SOLUTIONS

PROGRAM
THIS MEMORANDUM OF UNDERSTANDING (MOU), entered into on this day of 2026, by and between the County of San Mateo, hereinafter called "the County" and the City of Daly City, hereinafter called "the Jurisdiction"; W I T N E S S E T H:

WHEREAS, the State of California enacted Senate Bill (SB) 1383 (Chapter 395, Statutes of 2016), which required the California Department of Resources Recycling and Recovery (CalRecycle) to adopt regulations to reduce organic waste disposal by 75 percent by 2025; and WHEREAS, the SB 1383 regulations (Title 14, Division 7, Chapter 12, Article 12 of the California Code of Regulations) require jurisdictions to procure recovered organic waste products (ROWPs) to meet annual targets set by CalRecycle; and WHEREAS, in 2021, the Jurisdiction, the County, and the San Mateo Resource Conservation District (RCD) launched the San Mateo County Compost for Climate Solutions Program (CCSP), which between 2021 and 2024 procured and applied 21,000 tons of cost- reduced compost for local farms and rangelands, contributing to countywide procurement targets; and
WHEREAS, the CCSP will conclude in 2026 unless a new agreement is established; and WHEREAS, all parties have recognized the value of continuing the CCSP to support SB 1383 compliance, leverage prior CalRecycle SB 1383 Local Assistance Grant investments and advance progress toward procurement targets; and
WHEREAS, the Jurisdiction shall determine its annual funding contribution to the CCSP and shall receive procurement credit in proportion to its contribution; and WHEREAS, the County has agreed to administer the CCSP on the Jurisdiction’s behalf to reduce collective staff time, duplicative administrative burdens and costs in exchange for an administrative fee; and
WHEREAS, the Jurisdiction will remain ultimately responsible for meeting its annual ROWP procurement targets.

NOW, THEREFORE, IT IS HEREBY AGREED BY THE PARTIES HERETO AS FOLLOWS:

2 1. Services to be Performed by the County
A. Program Administration
a. The County shall serve as program administrator, overseeing the agreement with the RCD to ensure coordination and successful implementation of the CCSP, in accordance with SB 1383 requirements. In this role, the County shall provide contract management, fiscal oversight, and coordination with participating jurisdictions.

b. The County shall serve as the direct service provider and allocate procurement credits in proportion to the Jurisdiction’s contribution to the CCSP.

c. The County shall execute an intergovernmental agreement with the RCD by February 28, 2026, to implement the CCSP and shall maintain the agreement for the duration of this MOU.

B. Program Funding
a. The County shall invoice the Jurisdiction for an initial contribution, set by the Jurisdiction, for an amount not to exceed [$61,500], by February 28, 2026. The initial contribution will fund the CCSP for calendar year 2026. Invoices may be issued after this date or divided into multiple billings if necessary to align with the Jurisdiction’s fiscal schedule. Of the total invoiced amount, the County will retain between 2% and 4% of the total amount to offset staff time costs required to administer the program. The County will track all administrative costs associated with the program and will furnish data to the Jurisdiction justifying the final administrative rate that will be retained. The rate will not exceed 4% in the first year of implementation. The percentage of funding retained for County administrative costs will be adjusted in future years based on the total staff time required to administer this program.

b. The County shall provide a CCSP Authorization Letter Template to the Jurisdiction, by September 1, 2026, and annually thereafter, for use in authorizing its continued participation in the CCSP for the next calendar year. In this letter, the Jurisdiction shall specify its total contribution, the anticipated tons of ROWP credit to be received, and the percent of its contribution that the County will retain to offset program administration costs. The letter shall be signed by an employee of the Jurisdiction who is authorized to commit and disburse funding to the CCSP.

c. The County shall invoice the Jurisdiction for its contribution to the CCSP as defined in the CCSP Authorization Letter no later than January 30, 2027, and annually thereafter. If no authorization letter is provided for a given calendar year, the County shall not invoice the Jurisdiction.

3 d. The County shall carry forward any unspent CCSP contribution for the Jurisdiction’s future use in the program.

e. Upon termination of this MOU, the County shall return any unspent contributions to the Jurisdiction within sixty (60) days.

C. Recordkeeping & Reporting
a. The County shall provide the Jurisdiction with access to an online database containing all information related to CCSP activities, in compliance with SB 1383 recordkeeping and reporting requirements. The database shall clearly identify the ROWP procurement completed by the County on the Jurisdiction’s behalf under this MOU.

b. The County shall provide the Jurisdiction with the information necessary to report procurement activities in its Electronic Annual Report (EAR) to CalRecycle. This information shall be provided no later than June 1 of each year.

c. The County shall provide the Jurisdiction with written status reports twice per year on all CCSP activities.

D. Additional Work
a. With written approval, the County may invoice the Jurisdiction for supplemental contributions to the CCSP, to increase the Jurisdiction’s procurement credit. Such approval shall specify the total funding amount and the portion allocated to program activities and County administrative costs. Jurisdictions are not obliged to support additional work. A Jurisdiction choosing not to support additional work shall not be grounds for terminating this MOU. The Jurisdiction is not guaranteed any benefit from additional work for which it does not contribute.

b. With written approval, the County may invoice the Jurisdiction for contributions to additional projects or agreements undertaken on the Jurisdiction’s behalf to increase procurement credit or reduce the Jurisdiction’s procurement target set by CalRecycle. Such approval shall specify the total funding amount and the portion allocated to program activities and County administrative costs.

2. Tasks to be Completed by the Jurisdiction
A. The Jurisdiction shall pay in full all invoices submitted by the County within forty-five (45) days of receipt.

B. The Jurisdiction shall provide the CCSP Authorization Letter to the County by November 1, 2026, and annually thereafter, to authorize its continued participation in the CCSP for the upcoming calendar year. The letter shall specify the total contribution, the anticipated

4 tons of ROWP credit to be received, and the percentage of its contribution that the County will retain to offset program administration costs.

C. The Jurisdiction may authorize participation in the CCSP for one (1) year or for multiple consecutive calendar years, with mutual agreement from the County. A multi-year authorization shall specify the total annual contribution amount for each year covered and shall remain subject to annual adjustment of the County’s administrative cost percentage.

The Jurisdiction may revise or rescind its authorization for any future year by providing written notice to the County no later than November 1 preceding the year for which the change is requested.

D. The Jurisdiction shall be responsible for completing and submitting its EAR to CalRecycle, reporting the information provided by the County.

E. The Jurisdiction shall pay any additional invoices it has approved in writing, within forty- five (45) days of receipt, for supplemental contributions to the CCSP or for additional projects and agreements undertaken by the County on the Jurisdiction’s behalf.

3. Consideration
This MOU enables the continuation of the collaborative CCSP, jointly developed by the Jurisdiction, County, and RCD since 2021. By participating in this MOU, the Jurisdiction avoids the administrative and financial burden of creating and managing a separate contract or program and allocating staff time, allowing the County on behalf of all the cities in San Mateo County to leverage economies of scale to reduce countywide SB 1383 procurement compliance costs.

In return, the Jurisdiction contributes funding to the CCSP and receives procurement credit in proportion to its contribution. This CCSP advances shared countywide goals by strengthening local food system resiliency, improving soil health, reducing climate impacts, and supporting long-term economic and environmental benefits across San Mateo County.

4. Relationship of Parties
It is expressly understood that this is an agreement between independent entities, the County and the Jurisdiction, and that no individual agency, employee, partnership, joint venture, or other relationship is established by this MOU. The intent of both the County and the Jurisdiction is to create an independent collaborative relationship.

5. Hold Harmless
A. It is agreed that the County shall defend, hold harmless, and indemnify Jurisdiction and its officers, employees, agents, and servants from any and all claims, suits, or actions of every name, kind, and description brought by a third party which arise out of the terms and conditions of this MOU and which result from the acts or omissions of the County and/or its officers, employees, agents, and servants.

5 B. It is agreed that Jurisdiction shall defend, save, hold harmless, and indemnify the County and its officers, employees, agents, and servants from any and all claims, suits, or actions of every name, kind, and description brought by a third party which arise out of the terms and conditions of this MOU and which result from the acts or omissions of Jurisdiction and/or their respective officers, employees, agents and servants.

C. County shall defend, hold harmless, and indemnify Jurisdiction from and against any and all claims for wages, salaries, benefits, taxes, and all other withholdings and charges payable to, or in respect to, County’s representatives for services provided under this MOU.

D. Jurisdiction shall defend, hold harmless, and indemnify County from and against any and all claims for wages, salaries, benefits, taxes, and all other withholdings and charges payable to, or in respect to, Jurisdiction’s representatives for services provided under this MOU.

E. The duty of each party to defend, hold harmless, and indemnify the other as set forth herein shall include the duty to defend as set forth in Section 2778 of the California Civil Code.

F. In the event of concurrent negligence (or intentional/reckless acts) of Jurisdiction and/or their respective officers and employees, on the one hand, and the County and/or its officers, employees, agents, and servants, on the other hand, then the liability for any and all claims for injuries or damage to persons and/or property which arise out of the terms and conditions of this MOU shall be apportioned according to the California theory of comparative fault.

6. Amendment of MOU and Merger Clause
This MOU constitutes the sole MOU of the parties hereto and correctly states the rights, duties, and obligations of each party as of this document's date. In the event that any term, condition, provision, requirement or specification set forth in the body of this MOU conflicts with or is inconsistent with any term, condition, provision, requirement, or specification in any exhibit and/or attachment to this MOU, the provisions of this body of the MOU shall prevail. Any prior MOU, promises, negotiations, or representations between the parties not expressly stated in this document are not binding. Either party may request a modification to this MOU at any time. All subsequent modifications shall be in writing and will become effective when signed by all parties.

7. Records
The County shall maintain and preserve all records relating to this MOU in its possession and those of any third-party performing work related to this MOU for a period of five (5) years from the termination of this MOU.

8. Assignability
The County shall have the right to assign this MOU or any portion thereof to a third party or subcontract with a third party to perform any work required under this MOU. The County shall notify the Jurisdiction of any assignments made in advance.

9. Notices

6 Any written notice, request, demand, or other communication required or permitted hereunder shall be deemed to be properly given when deposited with the United States Postal Service, postage prepaid, or when transmitted by email communication, addressed:

In the case of the County, to:

Jasneet W. Sharma, Director
County of San Mateo Sustainability Department
455 County Center, 4th Floor
Redwood City, CA 94063
Email: [email protected]
In the case of the City of Daly City, to:

Thomas J. Piccolotti, City Manager
333 90th Street
Daly City, CA 94015
Email: [email protected]

10. Controlling Law and Venue
The validity of this MOU, the interpretation of its terms and conditions, and the performance of the parties hereto shall be governed by the laws of the State of California. Any action brought to enforce this MOU must be brought in the Superior Court of California in and for the County of San Mateo.

11. Term and Termination
Subject to compliance with the terms and conditions of the MOU, the term of this MOU shall commence on January 31, 2026, and shall be renewed, with written approval by the Jurisdiction, annually under the same terms and conditions. This MOU may be terminated without cause by the Jurisdiction or the County at any time upon thirty (30) days prior written notice to the other party.

12. Electronic Signatures
Both County and the Jurisdiction wish to permit this MOU and future documents relating to this MOU to be digitally signed in accordance with California law and County’s Electronic Signature Administrative Memo. Any party to this MOU may revoke such agreement to permit electronic signatures at any time in relation to all future documents by providing notice pursuant to this Agreement.

13. Authority
The parties warrant that the signatories to the MOU have the authority to bind their respective entities.

7 IN WITNESS WHEREOF, the parties hereto, by their duly authorized representatives, have affixed their hands.

COUNTY OF SAN MATEO

By:____________________________ Date: __________________________ Jasneet W. Sharma
Director, Sustainability Department

CITY OF DALY CITY

By:____________________________ Date: __________________________ Thomas J. Piccolotti
City Manager

1 RESOLUTION NO.

ADOPT A RESOLUTION AUTHORIZING CITY OF DALY CITY TO ENTER INTO A

MEMORANDUM OF UNDERSTANDING WITH THE COUNTY OF SAN MATEO FOR

PARTICIPATION IN THE SAN MATEO COUNTY COMPOST FOR CLIMATE SOLUTIONS PROGRAM TO SUPPORT SENATE BILL 1383 PROCUREMENT COMPLIANCE

RESOLVED, by the City Council of the City of Daly City, State of California, that

WHEREAS, Senate Bill 1383 (SB 1383) requires local jurisdictions to reduce organic waste disposal and annually procure recovered organic waste products (ROWPs), such as compost, to support greenhouse gas reduction and organic waste diversion goals; and

WHEREAS, the California Department of Resources Recycling and Recovery (CalRecycle) has assigned the City of Daly City an annual ROWP procurement target pursuant to SB 1383 regulations; and

WHEREAS, since 2021, the San Mateo County Compost for Climate Solutions Program (CCSP) has delivered over 30,000 tons of compost to farms and ranches in San Mateo County, supporting soil health, carbon sequestration, and climate-resilient agricultural practices while contributing to City of Daly City’s SB 1383 compliance; and

WHEREAS, beginning in 2026, the County of San Mateo will serve as CCSP administrator and will enter into a single intergovernmental agreement with the San Mateo Resource Conservation District to implement compost procurement, delivery, application, and required SB 1383 recordkeeping on behalf of participating jurisdictions; and

WHEREAS, under this structure, participating cities will provide the County of San Mateo financial contribution to the CCSP in exchange for receiving SB 1383 procurement credit in proportion to their contribution and avoiding duplicative administrative effort; and

WHEREAS, by participating in a County-administered program, City of Daly City avoids the cost and staff time associated with developing and managing separate contracts, conducting procurement

2 processes, coordinating field activities, and establishing recordkeeping and reporting processes, resulting in a more cost-effective and administratively efficient approach to SB 1383 compliance; and

WHEREAS, the City Council has reviewed the MOU as to form and substance and desires to enter into the agreement; and

NOW, THEREFORE, IT IS HEREBY DETERMINED AND ORDERED that the City Council of the City of Daly City hereby authorizes the City Manager, or their designee, to execute the Memorandum of Understanding with the County of San Mateo for participation in the San Mateo County Compost for Climate Solutions Program, for and on behalf of the City.

BE IT FURTHER RESOLVED that the City Manager, or their designee, is authorized to approve annual program authorization letters and funding contributions pursuant to the MOU, subject to the availability of appropriated funds.

I hereby certify the foregoing to be a true copy of a Resolution adopted by the City Council of Daly City, California, at a regular meeting thereof held on the day of , 2026, by the following vote of the members thereof:

AYES, and in favor thereof, Councilmembers:

NOES, Councilmembers:

ABSENT, Councilmembers:

CITY CLERK OF THE CITY OF DALY
CITY

APPROVED:

MAYOR OF THE CITY OF DALY CITY

City Council Meeting Agenda Report Item # _____

Meeting Date: February 9, 2026

Subject: Setting Time and Place of Public Hearing – Proposed Ordinance Amending Chapter 8.16 of the Daly City Municipal Code Re: Property Maintenance and Nuisance Abatement

Recommended Action
Staff recommends that the City Council set February 23, 2026, at 7:00 p.m. as the date and time for a public hearing – Ordinance amending Chapter 8.16 of the Daly City Municipal Code regarding Property Maintenance and Nuisance Abatement.

Discussion
Staff recommends that the City Council consider a proposed amendment to Chapter 8.16 of the Daly City Municipal Code to allow for the recovery of attorney fees in Nuisance Abatement cases.

Summary/Conclusion
Set a public hearing on proposed ordinance amending Chapter 8.16 of the Daly City Municipal Code regarding Property Maintenance and Nuisance Abatement for February 23, 2026, at 7:00 p.m. in the City Council Chambers.

Staff is available to provide any additional information desired by the Mayor or Councilmembers.

Respectfully submitted,

Rose Zimmerman
City Attorney

��
' City Council Agenda Report Item# __
� �------------ ---------------
�__!Y Meeting Date: February 9, 2026
Subject: 2025 MANDA TED FIRE and LIFE SAFETY INSPECTIONS Recommended Action
Receive 2025 mandated fire and life safety inspections compliance report and move to adopt resolution acknowledging receipt of the North County Fire Authority's mandated fire and life safety inspections perfonned within the City of Daly City pursuant to Sections 13146.2 and 13146.3 of the Health and Safety Code.

Background
California Health & Safety Code Section 13146.4 requires all fire departments, including the North County Fire Authority, that provide fire protection services report annually to its administering authority (the City of Daly City) on its compliance with Sections 13146.2 and 13146.3.

Discussion
The North County Fire Authority perfonns annual inspections in every building used as a public or private school, hotel, motel, lodging house, apartment house, and certain residential care facilities. Requesting the City Council of the City of Daly City acknowledge fulfillment of the requirements of the in compliance with Health and Safety Code Sections 13146.2 and 13146.3 the North County Fire Authority rep01ts the following relating to those inspections:

A. EDUCATIONAL GROUP E OCCUPANCIES: Total 44
Educational Group E occupancies are generally those public and private schools, usedby more than six persons at any one time for educational purposes through the 12th grade.

During calendar year 2025, the North County Fire Authority inspected 44 Group E occupancies, buildings, structures and/or facilities. This is a compliance rate of 100% for this rep01ting period; and
B. RESIDENTIAL GROUP R OCCUPANCIES: Total 725
Residential Group R occupancies are generally those occupancies containing sleeping units, and include hotels, motels, apartments (three units or more), etc. as well as other residential occupancies, including those designated as residential care facilities. These residential care facilities have several different sub-classifications, and they may contain residents or clients that have a range of needs, including those related to custodial care, mobility impainnents, cognitive disabilities, etc. The residents may also be non­ ambulatory or bed1idden. During calendar year 2025, the North County Fire Authority inspected 725 Group R occupancies, buildings, structures and/or facilities. This is a compliance rate of 100% for this reporting period.

City Council Agenda Report
Meeting Date: February 9, 2026

Fiscal Impact
None
Summary/Conclusion
Requesting the City Council of the City of Daly City acknowledge receipt of the report by the North County Fire Authority under the requirements of the California Health & Safety Code in compliance with California Health and Sections 13146.2 and 13146.3.

It should be noted that in addition to the 769 mandated occupancy inspections, North County Fire Authority conducts inspections of the remaining 1,516 business, institutional, industrial, mercantile, factory and storage occupancies in the City of Daly City for a total of 2,285 inspections conducted annually.

Staff is available to provide any additional information desired by the Mayor or City Council Members.

Respectfully submitted,
7#,�-�i­
l , 1//7
Todd J son
Inte1i1 Fire Chief

City Council Meeting Agenda Report Item # _____

Meeting Date: February 9, 2026

Subject: Approval of Early Lease Renewal and Authorization to Execute a Lease Amendment for the Child Care Center at 280 92nd Street

Recommended Action
Staff recommends that the City Council approve an early lease renewal for the City-owned child care center located at 280 92nd Street for an additional five (5) year term with one five (5) year extension option, to take effect upon expiration of the current lease on April 30, 2027 with CPI CPI-based rent adjustments during the renewal and extension terms.

Background
The City of Daly City owns a child care facility located at 280 92nd Street, which has been leased to Building Kidz of Daly City and San Bruno, Inc. pursuant to a Lease Agreement dated May 1, 2016, as amended. The current lease term expires on April 30, 2027.

Building Kidz has continuously operated the facility and provides early childhood education services to City employees and the broader community. In connection with a planned ownership transition and to support long-term operational stability, the City is considering an early lease renewal establishing future lease terms in advance of the current lease expiration.

Discussion
Under the proposed lease amendment, the Lease would be modified to provide:
• A new five (5) year lease term commencing May 1, 2027, and ending April 30, 2032; • One additional five (5) year extension option, subject to City approval, extending through April 30, 2037; and
• Annual rent adjustments during the renewal and extension terms based on the Consumer Price Index (CPI-U), San Francisco–Oakland–San Jose Area, with a minimum increase of two percent (2%) and a maximum increase of five percent (5%).

All other terms and conditions of the Lease would remain unchanged unless expressly modified by the lease amendment. This approach allows the City to provide long-term continuity of child care services while maintaining fiscal safeguards and preserving the City’s discretion regarding lease assignments.

Building Kidz desires to enter into an early renewal of the Lease Agreement. In order to ensure continuity and assurance that the site will continue to be operated as a Child Care facility, staff recommends that the City Council authorize the extension if the term of the Lease Agreement an addition 5 years from the currently scheduled termination date of April 30, 2027.

City Council Agenda Report

Subject: Approval of Early Lease Renewal and Authorization to Execute a Lease Amendment for the Child Care Center at 280 92nd Street
Meeting Date: February 9, 2026

Fiscal Impact
There is no immediate fiscal impact associated with approval of the early lease renewal. CPI-based rent adjustments during the renewal and extension terms will ensure rental revenue keeps pace with inflation.

Conclusion
Staff recommends that the City Council approve an early lease amendment with Building Kidz of Daly City for the continued operation of the Child Care Center located at 280 92nd Street in Daly City
Staff is available to provide any additional information requested by the Mayor or Councilmembers.

Respectfully submitted,

Rose Zimmerman
City Attorney

City Council Agenda Report Item # _____

Meeting Date: February 9, 2026

Subject: Public Hearing to Consider Adoption of an Entertainment Zone Ordinance Pursuant to State Law (SB 969)

Recommendation
Adopt an ordinance amending the Daly City Municipal Code to establish an Entertainment Zone program consistent with California Business and Professions Code Sections 23039.5, 23357, 25690, 25691, and 25692, as amended by Senate Bill 969, in order to authorize controlled outdoor alcohol consumption during designated events and within defined public areas.

Background
SB 969 amended the Alcoholic Beverage Control Act to authorize local jurisdictions to create Entertainment Zones by ordinance beginning January 1, 2025. Under the amended law, local jurisdictions may:

• Designate defined geographic areas (streets, sidewalks, plazas, or rights-of-way) where alcohol consumption is permitted;
• Allow patrons of participating ABC-licensed premises to exit with open alcoholic beverage containers;
• Establish hours, container types, beverage types, safety requirements, and management protocols; and
• Require coordination with local law enforcement and the California Department of Alcoholic Beverage Control (ABC).

State law expressly requires local legislative action to activate this authority. Without an adopted ordinance, outdoor alcohol consumption in public areas remains prohibited.

In 2024, the California Legislature adopted SB 969, which amended the Alcoholic Beverage Control Act to allow cities, counties, and consolidated city/counties, effective January 1, 2025, to create “Entertainment Zones” by local ordinance. These zones permit the consumption of alcoholic beverages in specified public rights-of-way under controlled conditions.

To lawfully allow outdoor alcohol consumption during major community events, including large- scale festivals and corridor activations, Daly City must adopt a local ordinance establishing an Entertainment Zone program that complies with state law. Without a locally adopted ordinance, the City cannot authorize open-container activity in public spaces, regardless of event permits or ABC licensing.

The attached draft ordinance establishes the legal framework required under SB 969 and positions Daly City to safely activate Entertainment Zones in support of economic development, placemaking, and special events.

Adopt Entertainment Zone Ordinance Pursuant to State Law (SB 969) Meeting Date: February 9, 2026

Discussion
The attached draft ordinance establishes a comprehensive Entertainment Zone framework consistent with SB 969 and ABC regulations.

Daly City hosts large, high-profile community events that draw thousands of attendees and support local businesses, including restaurants, bars, and corridor-based merchants. These events increasingly rely on pedestrian-oriented placemaking and shared public spaces.

Without adoption of a compliant Entertainment Zone ordinance:

• Alcohol consumption would be restricted to licensed premises only; • Event organizers and licensees would be unable to lawfully participate in outdoor beverage service;
• Daly City would be at a competitive disadvantage compared to neighboring jurisdictions that have already adopted or are adopting Entertainment Zone ordinances; and • The City would face enforcement, liability, and compliance risks if outdoor consumption were informally allowed without legal authority.

Adopting the ordinance in advance of the City’s next major event ensures legal compliance, clear operational rules, and adequate time for interdepartmental coordination and public safety planning.

Implementation guidance for SB 969 has evolved over time. The California Department of Alcoholic Beverage Control did not begin formal outreach and coordination with local economic development professionals in San Mateo, Santa Clara, and Santa Cruz Counties until October 2025. This coordination occurred through regional economic development associations, including Daly City’s participation in SVEDA.

As a result, Daly City’s surrounding jurisdictions are concurrently evaluating and developing Entertainment Zone ordinances and implementation models. Daly City’s timing aligns with regional efforts and reflects the availability of clearer guidance from ABC regarding compliance expectations, operational requirements, and enforcement coordination.

The draft ordinance has been structured to allow flexibility, recognize interdepartmental roles, and incorporate best practices emerging statewide as jurisdictions move from authorization to implementation.

Fiscal Impact
At this stage, adoption of the ordinance itself does not establish fees or create new staffing requirements. Operational costs, if any, would be addressed on a per-event basis through existing Special Event permitting processes and interdepartmental coordination.

Conclusion
Adoption of the proposed Entertainment Zone ordinance is necessary for Daly City to comply with state law, support local businesses, and safely activate public spaces during major events. The ordinance provides a controlled, transparent, and legally sound framework that aligns with best practices statewide and positions Daly City for successful implementation ahead of upcoming community events.

Adopt Entertainment Zone Ordinance Pursuant to State Law (SB 969) Meeting Date: February 9, 2026

Respectfully submitted,

Maybelle Manio Timothy J. Nevin
Economic Development Specialist Director of Finance & Administrative Services

ATTACHMENTS:

1. Entertainment Zone Draft Ordinance

1 ORDINANCE NO.

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF DALY CITY ADDING CHAPTER 5.96 TO THE DALY CITY MUNICIPAL CODE TO ESTABLISH AN

ENTERTAINMENT ZONE PROGRAM PURSUANT TO CALIFORNIA BUSINESS AND PROFESSIONS CODE SECTIONS 23039.5, 23357, 25690, 25691 & 25692 (AS AMENDED BY SB 969)

WHEREAS, the California Legislature passed SB 969, which amended the Alcoholic Beverage Control Act to permit cities, counties or combined cities/counties (on or after January 1, 2025) to establish “entertainment zones” by ordinance authorizing consumption of one or more types of alcoholic beverages in public streets, sidewalks or rights-of-way, subject to specified conditions.

WHEREAS, the City Council of the City of Daly City finds that creating such entertainment zones will promote economic vitality of commercial districts, support restaurants and bars, enhance special events, stimulate pedestrian activity and contribute to the downtown/ corridor placemaking goals of the City;
WHEREAS, the City Council further finds that it is necessary to adopt a local ordinance to designate entertainment zones in compliance with state law, establish the process and conditions by which licensed premises may participate and patrons may consume alcoholic beverages in a public outdoor venue under controlled circumstances;
NOW, THEREFORE, the City Council of the City of Daly City does ordain as follows:

SECTION 1: Chapter 5.96 is hereby added to the Daly City Municipal Code to read as follows:

CHAPTER 5.96

ENTERTAINMENT ZONES

5.96.010 Purpose and Intent

5.96.020 Definitions

5.96.030 Designation of Zones; Boundaries; Activation

5.96.040 License Participation; Conditions

5.96.050 Responsibilities of Event Organizers/Zone Managers

5.96.060 Age Verification & Identifiability

5.96.070 Review, Evaluation and Reporting

5.96.080 Enforcement and Penalties

5.96.010 Purpose and Intent.

A. This Chapter is adopted in furtherance of the authority granted under California Business & Professions Code § 23039.5 et seq., as amended by SB 969, to permit licensed businesses to sell or allow consumers to exit their licensed premises with open alcoholic beverage containers for consumption in designated public outdoor areas (“Entertainment Zones”).

2 B. The purpose of this Chapter is to promote economic activity, pedestrian‐oriented social spaces, special events, and cultural activation, while protecting public health and safety, mitigating negative externalities such as underage consumption, littering, and nuisance activity, and ensuring proper coordination among the City, law enforcement, licensees and event organizers.

C. The City Council intends that participation by licensed businesses, event operators and patrons be subject to clear standards, defined zones, hours of operation, approved container types, identification procedures, and annual review to ensure continued compliance and public safety.

D. Nothing in this Chapter authorizes conduct otherwise prohibited by state or local law, including but not limited to public intoxication, disorderly conduct, violations of noise regulations, or violations of health and safety codes.

E. The City Council acknowledges that the California Department of Alcoholic Beverage Control (ABC”) retains full authority to enforce the ABC Act and applicable regulations notwithstanding the City’s designation of an Entertainment Zone.

5.96.020 Definitions.

A. “ABC Act” means the California Business & Professions Code and the regulations promulgated by the California Department of Alcoholic Beverage Control (ABC) governing alcoholic beverage licenses.

B. “Entertainment Zone” means a zone created by ordinance of the City of Daly City on or after January 1, 2025, that is designated in this Chapter (or subsequent amendment) and authorizes consumption of one or more types of alcoholic beverages on public streets, sidewalks or public rights-of-way within its defined boundaries during approved days and hours. (See Bus. & Prof. Code § 23039.5.)
C. “Licensed Premises” means a premises holding a valid on-sale ABC license (e.g., Type 41, 42, 47, 48) or a licensed beer manufacturer or licensed winegrower as permitted under the ABC Act and eligible to participate under this Chapter.

D. “Participating Licensee” means a licensee located within the boundaries of an Entertainment Zone that has submitted the required annual notice of intent to the ABC and the City (if required) and is permitted to allow patrons to exit its premises with open alcoholic beverage containers for consumption within the zone, subject to all applicable conditions.

E. “Open Container” means an alcoholic beverage container that is open and that is permitted to leave the Licensed Premises for consumption in the Entertainment Zone in accordance with this Chapter and the ABC Act.

F. “Public Right-of-Way” means a street, roadway, sidewalk, alley, plaza or other publicly owned pedestrian area open to the public.

G. “Non-glass/Non-metal Container” means a cup or container other than glass or metal approved by the City for use in the Entertainment Zone.

H. “Special Event” means an event approved pursuant to the City’s special event permit process, where the activation of the Entertainment Zone is described, the boundaries defined, and related City, law enforcement, event organizer, and licensee coordination has been completed.

5.96.030 Designation of Zones; Boundaries; Activation.

3 A. The City Council may by ordinance establish an Entertainment Zone Program pursuant to this Chapter and may, by resolution adopted in accordance with and pursuant to this Chapter designate one or more Entertainment Zones within the City, identifying for each zone:

1. The geographic boundaries of the zone (streets/blocks/sidewalks/plazas).

2. The types of alcoholic beverages permitted for consumption within the zone (e.g., beer, wine, mixed drinks) and the approved container types.

3. The hours and days of operation during which open container consumption is permitted in the zone.

4. The process of activating the zone (e.g., during a Special Event Permit) and if applicable recurring activations.

5. Safety and supervision requirements, signage, age-verification protocols (21+ wristbands, etc.), security/staffing plans, trash/recycling disposal measures, and other management requirements.

6. Zones designated by resolution shall be deemed established pursuant to and in reliance upon the authority granted by this Chapter.

B. No alcohol consumption privileges under this Chapter may be authorized outside the hours of operation of the zone as set forth in the ordinance, nor during times when at least one Participating Licensee within the zone is not permitted to sell alcoholic beverages under its ABC license. (See Bus. & Prof. Code § 25691(a)–(b)).

C. Prior to enactment of a new zone or modification of an existing zone, or its activation, the City shall notify its law enforcement agency (e.g., the Daly City Police Department) and request feedback regarding:

1. Potential health and safety impacts (e.g., underage drinking, public intoxication, litter, traffic/parking, enforcement plans); and

2. Proposed boundaries, days/hours, permitted beverage types, and approved container types. (See Bus. & Prof. Code § 25692(a)).

D. The Participating Licensee shall annually submit its notice of intent to the ABC under the applicable state online tool.

E. The City may require that alcoholic beverage containers authorized for use within an Entertainment Zone bear an event-specific or zone-specific marking, logo, or identifier to assist City staff and law enforcement in determining whether a container originated from a Participating Licensee.

5.96.040 License Participation; Conditions.

A. A Licensed Premises within an Entertainment Zone that wishes to participate must:

1. Be located within the defined zone boundaries.

2. Submit annually the ABC notification of intent to participate in the open container privilege under the Entertainment Zone.

3. Comply with all of the following conditions:
a. Only alcoholic beverages of the type(s) specified in the zone ordinance may be served/consumed.
b. Open alcoholic beverage containers may leave the licensed premises only through an exit that leads directly into the Entertainment Zone and only during the approved zone hours.

4 c. No alcoholic beverages acquired outside the licensed premises may be introduced into the zone by patrons (i.e., no BYOB or closed containers brought in).
d. The licensee must use containers that are approved (non-glass, non-metal) per the zone ordinance, and patrons must be provided with wristbands or other identifiable marking to show age (21+) as required by the zone management plan.
e. Delivery of alcoholic beverages by the licensee or third-party service to patrons within the Entertainment Zone is prohibited unless the delivery is to a private residence or private business not licensed under the ABC Act.

B. Participation by a licensee does not obligate the licensee to sell or provide alcoholic beverages for consumption off the premises. (See Bus. & Prof. Code § 23357(b)(2)).

C. The City may suspend or revoke a licensee’s local Entertainment participation privilege (or require additional conditions) upon a determination by the City Manager or designee, after consultation with the Daly City Police Department, that continued participation poses a risk to public health, safety, or welfare, or that repeated or material violations of this Chapter or an approved Zone Management Plan have occurred and if the licensee or associated event fails to comply with this Chapter or the applicable zone ordinance, or if public safety or nuisance issues arise. Any suspension or revocation shall apply solely to the privilege to participation in an Entertainment Zone under this Chapter. Such action shall not affect the underlying ABC license, which remains subject solely to ABC jurisdiction.

5.96.050 Responsibilities of Event Organizers/Zone Managers.

A. When a Special Event Permit is sought to activate an Entertainment Zone, the event organizer shall, as part of the permit, include a “Zone Management Plan” that addresses:

1. Age verification (21+ wristbands, checkout/entrance control),

2. Security/staffing (liaison with Daly City Police Department and other enforcement agencies),

3. Trash/recycling/disposal of containers (including separate receptacles for zone containers and requirements for returning or disposing containers before exit),

4. Signage (clearly identifying zone boundaries, permitted containers, “no outside alcohol” rule, hours of operation),

5. Patron flow/exit strategy (ensuring patrons exit licensed premises directly into the designated Entertainment Zone),

6. Noise/lighting/clean-up plan consistent with the City’s special event regulations and local nuisance/quiet hours codes,

7. Coordination with participating licensees and training of their staff, and

8. Reporting procedures: incident reporting to the Daly City Police Department within 24 hours if law enforcement responds to violence, public intoxication or other major incident (mirroring San José’s model),

9. Security Staffing and Public Safety Conditions: The Zone Management Plan shall include a security and staffing plan commensurate with the size, duration, location, and nature of the event and the anticipated number of patrons. Based on objective event characteristics, including but not limited to anticipated attendance, alcohol service scope, hours of operation, location-specific considerations, and prior

5 incident history, the City may require the use of state-licensed security guards as part of the approved security plan.

Nothing in this Chapter shall be construed to establish fixed security ratios or to limit the authority of the City Manager, Police Chief, or their designees to impose additional, modified, or alternative security conditions as necessary to protect public health and safety, including prior to or during an event.

5.96.060 Age Verification & Identifiability.

A. Patrons consuming alcoholic beverages within the Entertainment Zone must be aged 21 or older.

B. The City (or its designee) shall establish a wristband or other uniform age-verification marking system for all patrons consuming alcohol in the zone; all participating licensees and event organizers must comply. (See Bus. & Prof. Code § 25690(a)).

5.96.070 Review, Evaluation and Reporting

A. The City (or its designated official or body) shall conduct a review of each Entertainment Zone every two (2) years following its adoption, in consultation with local law enforcement and other stakeholders, to evaluate whether the zone is being operated in a manner that protects health and safety, mitigates nuisance impacts, and supports economic goals. (See Bus. & Prof. Code § 25692(b)).

B. The results of the review, including incidents, enforcement actions, issues with litter or noise, business participation and economic metrics, shall be made available to the ABC upon request.

C. Based on the review, the Council may modify, suspend or revoke a zone’s designation, change its boundaries or hours, require additional conditions or terminate the zone if warranted.

5.96.080 Enforcement and Penalties.

A. Violation of any provision of this Chapter by a licensee, event organizer or patron may result in administrative or criminal enforcement actions as authorized by the Daly City Municipal Code or state law, including revocation of the licensee’s participation privilege, suspension of event permits, fines, or other penalties.

B. The City may adopt regulations, forms, fees and administrative procedures necessary to implement this Chapter.

C. Enforcement of this Chapter is cumulative and in addition to any enforcement authority exercised by the California Department of Alcoholic Beverage Control or other regulatory agencies.

SECTION 2. Severability. If any section, subsection, provision or part of this Ordinance, or its application to any person or circumstance, is held to be unconstitutional or otherwise invalid, the remainder of this Ordinance, and the application of such provision to other person or circumstances, shall not be affected thereby and shall remain in full force and effect and, to that end, the provisions of this Ordinance are severable.

6 SECTION 3. Environmental Determination. The City Council finds, pursuant to Title 14 of the California Code of Regulations, Section 15378, that this Ordinance is exempt from the requirements of the California Environmental Quality Act (CEQA) in that it is not a project as provided by the Act, in that it does not have a potential for resulting in a detrimental physical change in the environment, directly or ultimately, as provided in Title 14, Section 15378(a), and that it is also exempt under the definition of "project" in Section 15378(b)(3) in that it concern general policy and procedure making.

SECTION 4. Publication and Effective Date. Pursuant to the provisions of Government Code Section 36933, a summary of this ordinance shall be prepared by the City Attorney. At least five (5) days prior to the Council meeting at which this ordinance is scheduled to be adopted, the City Clerk shall (1) publish the summary, and (2) post it in the City Clerk’s Office a certified copy of this ordinance. Within fifteen (15) days after the adoption of this ordinance, the City Clerk shall (1) publish the summary and (2) post in the City Clerk’s Office a certified copy of the full text of this ordinance along with the names of those City Council members voting for and against this ordinance or otherwise voting. This ordinance shall become effective thirty (30) days from and after its adoption.

Introduced this day of , 2026.

Passed and adopted as an Ordinance of the City of Daly City at a regular meeting of the City Council of the City of Daly City held on the day of , 2026, by the following vote:

AYES, Councilmembers:

NOES, Councilmembers:

ABSENT, Councilmembers:

CITY CLERK OF THE CITY OF DALY CITY
APPROVED:

7 MAYOR OF THE CITY OF DALY CITY

City Council Agenda Report Item # _____

Meeting Date: February 9, 2026

Subject: Public Hearing on Issuance of Tax-Exempt Bonds for 493 Eastmoor Apartments and Resolution Approving the Issuance of Bonds

Recommended Action

1. Conduct a Tax Equity and Fiscal Responsibility Act (TEFRA) Hearing in consideration of the issuance of tax-exempt bond financing by the California Statewide Communities Development Authority for the benefit of Eastmoor Multifamily, LP, to provide financing for the acquisition, construction, improvement, and equipping of a 72-unit multifamily rental housing project generally known as 493 Eastmoor Apartments.

2. Adopt a resolution approving the issuance of Bonds by the California Statewide Communities Development Authority not to exceed $25,000,000, for the benefit of Eastmoor Multifamily, LP, to provide financing for the acquisition, construction, improvement, and equipping of a 72- unit multifamily rental housing project generally known as 493 Eastmoor Apartments.

Background
Eastmoor Multifamily, LP (the “Borrower”) has requested that the California Statewide Communities Development Authority (“CSCDA”) serve as the municipal issuer of tax-exempt multifamily housing revenue bonds in an aggregate principal amount not to exceed $25,000,000 (the “Bonds”). The proceeds of the Bonds will be used for the purpose of making a loan to the Borrower, to enable the Borrower to finance the acquisition, construction, improvement and equipping of a 72-unit affordable multifamily housing rental project located at 493 Eastmoor Avenue, Daly City, California (the “Project”), which will be owned and operated by the Borrower.

On December 10, 2025, the project received an award of private activity bond allocation from the California Debt Limit Allocation Committee.

Discussion
In order for all or a portion of the Bonds to qualify as tax-exempt bonds, the City of Daly City (City”) must conduct a public hearing (the “TEFRA Hearing”) providing the members of the community an opportunity to speak in favor of or against the use of tax-exempt bonds for the financing of the Project. Adoption of the resolution is solely for the purposes of satisfying the requirements of the Tax Equity and Fiscal Responsibility Act (TEFRA), the Internal Revenue Code and the California Government Code Section 6500 (and following). Prior to such TEFRA Hearing, reasonable notice must be provided to the members of the community. Following the close of the TEFRA Hearing, an “applicable elected representative” of the governmental unit hosting the Project must provide its approval of the issuance of the Bonds for the financing of the Project. A public notice was published on January 29, 2026 (Attachment 1).

CSCDA is a joint powers authority sponsored by the League of California Cities ("League") and the California State Association of Counties ("CSAC"). CSCDA was created by the League and CSAC in 1988 to enable local government and eligible private entities access to low-cost, tax- exempt financing for projects that provide a tangible public benefit, contribute to social and economic growth and improve the overall quality of life in local communities throughout California. CSCDA is comprised of more than 530 members, including the City of Daly City.

CSCDA has issued more than $75 billion in bonds through 1,800+ financings since 1988.

Budget Impact
There is no fiscal impact to the City. The Bonds will be issued as limited obligations of CSCDA, payable solely from revenues and receipts derived from a loan to be made by CSCDA to the Borrower with the Bond proceeds. The City bears no liability with respect to the issuance of the Bonds. Further, the City is not a party to any of the financing documents related to the Bond issuance and is not named in any of the disclosure documents describing the Bonds or the proposed financing.

Staff is available to provide any additional information desired by the Mayor or Councilmembers.

Respectfully submitted,

Lenelle Suliguin Michael Van Lonkhuysen
Housing and Community Economic and Community Development Development Manager Acting Director

ATTACHMENTS:
1) Public Notice
2) Resolution

NOTICE OF TIME AND PLACE OF HEARING

California Municipal Finance Authority Bond Issuance for 493 Eastmoor

Daly City Council Chambers
City Hall, 333 – 90th Street
Daly City, California 94015
Monday, February 9, 2026, 7:00 P.M.

NOTICE IS HEREBY GIVEN that, at 7:00 p.m., or as soon thereafter as the matter can be heard, on Monday, February 9, 2026, at the City Hall Council Chambers – 2nd Floor, City Hall 333 90th Street, Daly City, California, the City Council of the City of Daly City (the “City”) will conduct a public hearing as required by Section 147(f) of the Internal Revenue Code of 1986 (the “Code”), at which it will hear and consider information concerning a proposed plan of financing providing for the issuance by the California Statewide Co mmunities Development Authority of exempt facility bonds for a qualified residential rental project pursuant to Section 142(a)(7) of the Code in one or more series issued from time to time, including bonds issued to refund such exempt facility bonds in one or more series from time to time, and at no time to exceed $25,000,000 in outstanding aggregate principal amount, to finance or refinance the acquisition, construction and development of a multifamily rental housing project located at 493 Eastmoor Avenue (which is situated at the northwest corner of Eastmoor Avenue and Sullivan Avenue), Daly City, California. The facilities are to be owned by Eastmoor Multifamily, LP (the “Borrower”), or a partnership of which Core Affordable Housing, LLC (the “Developer” ) or a related person to the Developer is the general partner (the “Project”).

The meeting can be attended in person at the above address or watch live telecast at https://www.youtube.com/@DalyCityGov/streams or https://www.dalycity.org/agendas. Citizens are encouraged to provide comments by attending in person and/or submit public comments via email to [email protected] prior to the public meeting.

Dated: January 27, 2026 K. Annette Hipona

CITY CLERK, CITY OF DALY CITY

1 RESOLUTION NO.

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DALY CITY

APPROVING THE ISSURANCE BY THE CALIFORNIA STATEWIDE COMMUNITIES

DEVELOPMENT AUTHORITY OF EXEMPT FACILITY BONDS FOR A QUALIFIED RESIDENTIAL RENTAL PROJECT FOR 493 EASTMOOR

WHEREAS, the California Statewide Communities Development Authority (the “Authority”) is authorized pursuant to the provisions of California Government Code Section 6500 et seq. and the terms of an Amended and Restated Joint Exercise of Powers Agreement, dated as of June 1, 1988 (the “Agreement”), among certain local agencies throughout the State of California, including the City of Daly City (the “City”), to issue revenue bonds in accordance with Chapter 7 of Part 5 of Division 31 of the California Health and Safety Code for the purpose of financing multifamily rental housing projects; and

WHEREAS, Eastmoor Multifamily, LP, or a partnership of which Core Affordable Housing, LLC (the “Developer”) or a related person to the Developer is the general partner, has requested that the Authority adopt a plan of financing providing for the issuance of exempt facility bonds for a qualified residential rental project pursuant to Section 142(a)(7) of the Internal Revenue Code of 1986 (the “Code”) in one or more series issued from time to time, including bonds issued to refund such exempt facility bonds in one or more series from time to time, and at no time to exceed $25,000,000 in outstanding aggregate principal amount (the “Bonds”), to finance or refinance the acquisition, construction and development of a multifamily rental housing project located at 493 Eastmoor Avenue, Daly City, California (the “Project”); and

WHEREAS, pursuant to Section 147(f) of the Code, prior to their issuance, the Bonds are required to be approved by the “applicable elected representative” of the governmental units on whose behalf such bonds are expected to be issued and by a governmental unit having jurisdiction over the entire area in which any facility financed by such bonds is to be located, after a public hearing held following reasonable public notice; and

WHEREAS, the members of this City Council (this “City Council ”) are the applicable elected representatives of the City; and

WHEREAS, there has been published, at least 7 days prior to the date hereof, in a newspaper of general circulation within the City, a notice that a public hearing regarding the Bonds would be held on a date specified in such notice; and

WHEREAS, such public hearing was conducted on such date, at which time an opportunity was provided to interested parties to present arguments both for and against the issuance of the Bonds; and

WHEREAS, the Authority is also requesting that the City Council approve the issuance of any refunding bonds hereafter issued by the Authority for the purpose of refinancing the Bonds which financed the Project (the “Refunding Bonds”), but only in such cases where federal tax laws would not require additional consideration or approval by the City Council; and

2 WHEREAS, it is intended that this resolution shall constitute the approval of the issuance of the Bonds required by Section 147(f) of the Code and Section 9 of the Agreement;

NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF DALY CITY AS FOLLOWS:

Section 1. The above recitals are true and correct.

Section 2. The City Council hereby approves the issuance of the Bonds and the Refunding Bonds by the Authority. It is the purpose and intent of the City Council that this resolution constitute approval of the Bonds for the purposes of (a) Section 147(f) of the Code and (b) Section 9 of the Agreement.

Section 3. The officers of the City are hereby authorized and directed, jointly and severally, to do any and all things and to execute and deliver any and all documents that they deem necessary or advisable in order to carry out, give effect to and comply with the terms and intent of this resolution and the financing approved hereby.

Section 4. This resolution shall take effect immediately upon its passage.

I hereby certify the foregoing to be a true copy of a Resolution adopted by the City Council of Daly City, California, at a regular meeting thereof held on the day of , 2026, by the following vote of the members thereof:

AYES, and in favor thereof, Councilmembers: ,

NOES, Councilmembers:

ABSENT, Councilmembers:

CITY CLERK OF THE CITY OF DALY CITY

APPROVED:

MAYOR OF THE CITY OF DALY CITY